2000 (8) TMI 868

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..... . [Order]. - The appellants are the manufacturers of Sandal Wood Oil falling under Chapter heading No. 3301.00. They informed the jurisdictional Central Excise Range Officer on 11-1-95 that a theft had taken place in their bonded godown in the night of 10/11-1-95 as a result of which 233.400 Kgs. of Semi-Finished Sandal Wood Oil had been stolen, the Police recovered 49.000 Kgs. of oil out of st .....

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..... ds by theft in the factory to the Commissioner. Thereby contravening the provisions of Rule 49 and 147 of Central Excise Rules, 1944 and para 264 of Basic Excise Manual. He further observed that the Assistant Commissioner had exceeded the authority beyond his jurisdiction. Consequently he set aside the order passed by the Assistant Commissioner and allowed the appeal of the department. 3. Th .....

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..... issioner, can neither be said illegal nor improper." 4. The ld. Advocate for the appellants submitted that Commissioner (Appeals) did not record any findings with regard to the submissions made by them before him. I have carefully considered these submissions. It indeed appears that the ld. lower Appellate Authority has recorded the findings in his order only on the submissions made before h .....

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