2004 (2) TMI 424

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..... for the Respondent. [Order per : Moheb Ali M., Member (T)]. The appellants are manufacturers of PVC, insulation tapes. The Central Excise officer gathered intelligence that huge stock of the said goods were lying in the appellants factory ready for dispatch without payment of duty. They visited the factory and found 2,59,315 reels of PVC insulated tapes not accounted in R.G. 1. The offic .....

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..... d that the fact the seized goods are defective is reflected in the Panchanama itself. The Commissioner rejected the plea that the seized goods are defective on the ground that the fact the seized goods were lying in the factory showed that they are not defective. 3. Heard both sides. 4. The appellants have established that the seized goods are defective. The Panchanama shows this fact clearly. .....

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