2015 (9) TMI 347

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..... :- P. Agrawal ORDER The respondents are engaged in the manufacture of polyester filament yarn. An inspection was carried out by the Central Excise authorities on 5-6-1997 and found excess stock of 2742.268 kgs. of twisted yarn in their godown against the recorded balance in the statutory records. Accordingly, a show cause notice was issued to the respondent to show cause why Central Excise Duty .....

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..... gainst which the respondent filed a second appeal before the Customs, Excise & Service Tax Appellate Tribunal, New Delhi. The Tribunal by the impugned order allowed the appeal and set aside the order in original holding that the unaccounted goods found in the godown of the respondent were the goods returned from the buyer on 4-6-1997. The department, being aggrieved by the order of the Tribunal, h .....

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..... een brought on record by the department to indicate that no such goods were returned by M/s. Vidhya Packaging Industries Ltd. to the respondents. In the light of the aforesaid, we are of the opinion that the goods found in the godown of the respondents at the time of inspection were not unaccounted goods but were goods returned from the buyer. The Tribunal was justified in setting aside the order .....

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