2003 (5) TMI 327

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..... for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The brief facts of the case are that on 16-12-1995, the Preventive Officers of Central Excise, Nagpur visited the factory premises of the appellants herein who commenced manufacture of different varieties of plywood and flush doors in March, 1995 and found stock of excisable goods in excess of the recorded balance in stat .....

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..... clerk before loading the plywood in the truck and in the meantime, a telephone call was received from Swati Laminates asking them to despatch the material as shown in the invoice No. 19, dated 21-7-95 for 50 pieces against the general gate pass for 41 pieces. He, therefore, submitted that there was no clandestine clearance of any plywood and that 4 pieces of plywood which had been shown as issued, .....

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..... re not in finished condition, but were semi-finished goods requiring further processes such as side trimming, sanding and hand finishing and, therefore, were not liable to confiscation, is tenable, in view of the Director s statement and the prescribed RG-1, stage for plywood which is finished plywood ready to be taken to the store-room without any further processing. We, therefore, hold that the .....

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