2004 (10) TMI 173

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..... t 700 Kgs. of copper/alloy sheets on the ground that the same was found in excess upon stock taking on 18-11-2000. The notice had alleged that these manufactured goods were kept unaccounted for the purpose of clandestine removal. That is the allegation which has been confirmed under the impugned orders. 2. The contention of the appellant is that the unaccounted stock related to reject quality an .....

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..... f some reject goods is a normal occurrence in the manufacture of metal items. The explanation was also amenable to verification. Therefore, the authority should have gone into this explanation before issuing the notice itself. The mere presence of small quantities of unaccounted goods does not necessarily mean that they have been deliberately kept for clandestine removal. In these circumstances, t .....

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