9911796707
TMI Blog2005 (6) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... ard both sides. 2. Appellant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). In this case there are four issue involves. (1) On 20-3-98, the goods manufactured by the appellant were found outside the factory in a Tempo and appellant also issued invoices but the duty was not debited in their statutory record. Appellants are not disputing the demand of dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods after rectification of the defect, were cleared under the invoices and certain goods, which were beyond repair, were cleared as scrap on payment of appropriate duty. The contention is that D-3 intimation was filed regarding the duty paid goods in the factory and the same were cleared after rectifying the defect. The goods were not liable to duty second time and it is not the case of the Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y was rightly imposed. 8. In respect of the second issue, the contention is that the defective goods those were received in the factory were not found in the factory at the time of visit by the officer. Therefore, the appellants cleared the same without payment of duty. 9. In respect of the third issue, the contention is that the goods mentioned in the Inter-office memorandum were not found to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... different dates, which were also produced before the lower authorities. In respect of the same goods, which were beyond repair, the contention of the appellant is that these were cleared as scrap on payment of appropriate duty. The Revenue is not disputing the fact that defective goods were received in the factory as they received the D-3 intimation. It is also not the case of the Revenue that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hese circumstances, I find no merit in the contention of the appellant. 14. The demand is rightly confirmed in the impugned order in this regard. 15. In respect of the excess goods found in the factory, the contention of the appellant is that goods were subject to inspection and, thereafter, these are to be entered in the RG-I record. The appellants are not maintaining any record regarding ins ..... X X X X Extracts X X X X X X X X Extracts X X X X
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