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TMI Blog2015 (9) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... spection. The quantity shown in this challan prepared by M/s. Vidhya Packaging Industries Ltd. tallies with the quantity found during the inspection. Further, we find that due intimation of return of goods was intimated by the respondent to the department concerned, which has been admitted and accepted by the department. Consequently, we are of the opinion that the return of goods appears to be a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 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 Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls), which was dismissed, against 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terthought. No evidence has been 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 justi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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