2003 (12) TMI 488

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..... espondent. [Order per : C.N.B. Nair, Member (T)]. All these appeals are directed against the same impugned Order-in-Appeal. Accordingly, they were taken up together and are disposed of under this common order. 2. The assessees are engaged in the manufacture of PVC Sheets. On 3-8-1999, Central Excise officers visited the assessee s factory and carried out a physical verification of the .....

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..... atutory penalty as contemplated under Section 11AC. The assessee is in appeal contending that there was no legal justification for the confiscation of the goods inasmuch as they had not been or were being cleared clandestinely without payment of duty. During the hearing of the case, learned Counsel has pointed out that the raw materials brought by the assessee being products of other manufacturers .....

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..... - 2000 (125) E.L.T. 781 and other decisions in support of his submission. 3. We have perused the records and have heard the learned SDR also. Part of the goods under confiscation are raw materials themselves. The remaining items are goods in various stages of manufacture. Appellant has pointed out that even the finished goods involved had not been fully packed and therefore, had not reached the .....

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