2005 (9) TMI 20

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..... hapter 76 of the Central Excise Tariff Act, 1985. Their factory was visited by the Central Excise Officers on 25-2-2003, who conducted various checks and verifications and as a result, stock of finished goods as also raw material was found to be in excess and short than the recorded balance. After recording statements of various persons, proceedings were initiated for confiscation of the goods as .....

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..... ached finished stage and were awaiting test/inspection by their customers, who were Electricity Board and upheld the order of the confiscation. Hence, the present appeal. 3.I have heard Shri P.V. Sadavarte, Advocate appearing for the appellants and Shri N.V.B. Nair, JDR for the revenue. It is seen that the appellants have contended right from the beginning that the goods are tailor made for Elect .....

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..... ittedly, the goods were lying in the factory premises at the time of visit of the officers. There is no finding by the authorities below that the same were in packed, and ready-to-dispatch condition. There is also no evidence on record showing that the appellants intended to remove the goods without payment of duty. As such, it can be safely concluded that the goods were not ready for their entry .....

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