2004 (2) TMI 151

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..... e of goods) in Balance Sheets and those in RG-1, noted by officers of Central Excise, the department came to the conclusion that the respondent has clandestinely removed excisable goods without payment of duty during the financial years 1996-97 to 1998-99. Accordingly, they issued a show cause notice to the party. But before that, the party had paid up the entire amount of duty leviable on the dif .....

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..... ion of facts, misstatement of facts, etc., against them :- (i) Elephanta Gases Ltd. v. CCE, Pune-I [2003 (155) E.L.T. 42 (Tribunal-Mumbai)]. (ii) Indian Oil Blending Ltd. v. CCE, Kolkata-I [2002 (53) RLT 224 (CEGAT-Kol.)] (iii) Bharat Seats Ltd. v. CCE, Delhi-III [2003 (157) E.L.T. 464 (Tribunal-Del.)]. 3. Ld. Advocate for the respondent cites contra decision on the point by co-ordinate benche .....

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