2004 (3) TMI 581

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..... f the appellants is directed against the order-in-appeal passed by the Commissioner of Central Excise (Appeals) whereunder their appeal against the order-in-original passed by the Deputy Commissioner of Central Excise was rejected. 2. In the adjudication order passed by the Deputy Commissioner, it has been held that Surf cleared in 468 cartons transported by four trucks and surf cleared in 300 .....

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..... rmed that the goods they were carrying were loaded from the appellant s godown at Siliguri. This transhipment was on the instructions of the transporters and the manufacturer had no role in changing the trucks. 4. I note that the transportation of the said quantities of surf from the factory of the appellants through the vehicles mentioned in the invoices up to Siliguri and their subsequent on .....

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..... iguri is not accompanied by proper documents. In other words it is admitted that from Kolkata to Siliguri, the removal was in no way illegal. Hence there can be no offence. 7. Secondly for the alleged irregular movement it is stated in the order that, the said goods have been manufactured and removed in a clandestine manner, without proper recording of production and payment of duty due. However .....

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