2005 (2) TMI 695

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... directed against the order of confiscation of 500 Kgs of yarn not found entered in the books of accounts of the appellants when the Central Excise Officers visited the factory on 21-1-1999. They had been explaining from the beginning that it was due to an omission that the quantity was not entered in the books of accounts, as the person in-charge was out of the factory on account of Pongal. Appell .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tement itself has explained the reasons for the difference occurred. Therefore, the seizure, confiscation and imposition of redemption fine are not proper and justified. In this connection, the following case laws are relevant. (i) Balls Cylpebs Ltd. v. CCE - 1997 (92) E.L.T. 496 (T) (ii) Associated Cement Co. Ltd. v. CCE - 1997 (94) E.L.T. 161 (T) (iii) Bhillai Conductors ( .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X