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TMI Blog2006 (4) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... R, for the Respondent. [Order]. The matter is listed today for extension of stay already granted. The appeal is of 2004. Accordingly, it is taken up for consideration instead of granting further extension of stay. 2. Heard both sides and perused record. 3. The impugned order has confirmed confiscation of 8 DG sets valued at Rs. 28 lakhs and imposition of penalty of Rs. 4,48,800/-. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the Modvat account. The submission is that engines are correlatable with the number of DG sets produced and in such case, if the intention was to clandestinely manufacture and remove, the receipts of the engines and other major parts would not have been entered in the input register. Learned Counsel has submitted that the explanation relating to test had been made to the visiting officers who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ets were found in the appellant s factory by the visiting officers and there is no material to suggest that they were being proposed to be clandestinely removed. The explanation about test was also made to the visiting officers themselves. Further, one-to-one correlation exists between major part of the DG sets. Therefore, it is unlikely that if the appellant intended to clandestinely manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X
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