2005 (9) TMI 20

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..... . E/1057/05 - Final Order No. A/1279/2005-WZB/C-IV - Dated:- 26-9-2005 - [Order]. - The appellants are engaged in the manufacture of aluminium and alloy conductors, falling under Chapter 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 .....

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..... e novo consideration after taking into account the appellant's explanation. However, as regards the excess found goods, he rejected the appellant's contention that the goods had not reached 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, Advocat .....

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..... t has been rejected by the authorities below on the ground that the same was not brought to the notice of the visiting officers and the goods can also be sold in the open market. 4.Admittedly, 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 .....

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