2004 (5) TMI 408

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..... directed against the order-in-appeal passed by the Commissioner (Appeals). The appellants were issued a show cause notice alleging non-accountal of 763 pieces of graphite crucibles, which were found in excess, when compared to the recorded balance shown in the RG-1 register. The adjudicating authority accepted the contention of the appellants that, these goods were not in a fully finished conditio .....

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..... djudicating authority has given a clear finding to the effect that the crucibles have to be coated with protective coatings, without which they cannot be marketed. In the impugned order-in-appeal, no evidence has been brought on record to show that the crucibles are ever marketed without the protective cover, i.e., without imparting the glazing process. No evidence is brought on record so as to in .....

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