2007 (3) TMI 114

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ejected - Appeal Nos. E/600 & 601/06 - F. Or. Nos. A /495 & 496/2007-WZB/C -IV/(SMB) - Dated:- 7-3-2007 - [Order per] - The appellant is engaged in processing of fabrics. The godown premises of their transporter was visited by the Central Excise Officers on 13-3-2004, who found certain bales of grey fabrics lying in the said premises, without the cover of any Central Excise documents. The god .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed to be confiscated and penalty proposed to be imposed. The said proceedings resulted in passing of order-in-original by the adjudicating authority and confirmed by the Commissioner (Appeals). Hence, the present appeal. 3. After appreciating the submissions made by both sides duly represented by Shri K.V. Sahasrabudhe, ld. Advocate and Shri U.H. Jadhav, ld. JDR, I find that the appellants hav .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... me stands rejected by the authorities below only on the ground that no reject register has been maintained by the appellants. However, I find that the goods were not lying in the factory premises and, as such, strictly speaking, there is no need for maintenance of any statutory register for rejects. The fact that the said goods were transferred to the godown about 1½ months back and were still lyi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X