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TMI Blog2013 (8) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... the same without payment of duty. Further, it is clear from the statement of the Manager that majority of the sole pairs were of rejected quality - It is a case of mere non-entry in the RG-23 Part-I register - Following decision of Bhillai Conductors (P) Ltd. Vs. CCE, Raipur [2000 (1) TMI 105 - CEGAT, NEW DELHI] - Decided against Revenue. - Appeal No.E/3141/2005-EX (DB) - Final Order No. 56303/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the factory stated that a quantity of 23,752 pairs were rejected soles, which have been accumulated in the stock which has not attained marketability and as such, are not fit for entry in the RG-I Register. 3. Proceedings were imitated against the respondent by way of issue of show cause notice dated 12.1.2005 proposing confiscation of the excess found goods as also for imposition of penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of duty. Further, it is clear from the statement of the Manager that majority of the sole pairs were of rejected quality. There is no rebuttal to the above statement of the assessee. In this scenario, we are of the view that the Commissioner (Appeals) has rightly relied upon the Tribunals decision in the case of Bhillai Conductors (P) Ltd. Vs. CCE, Raipur reported in 2000 (125) ELT 781 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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