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TMI Blog2005 (2) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... ere heard together and are disposed of under common order. 2. The material facts leading to the passing of the impugned order are that M/s. Rado Industries Limited, Faridabad is a manufacturer of Coated Textile Fabrics which are liable to excise duty under Chapter V Heading 5903 of the Central Excise Tariff. Central Excise Officers visited the appellant's factory on 8-12-1999 and found excess of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of the case. The contentions are that the goods in question are mostly made for Governmental agencies like Defence, Railway, Transport Corporation etc. It is being specifically pointed out that the excess finished fabrics in question had been affixed with the monogram of Indian Railway. It is also being explained that the production was pursuant to orders from such authorities. With regard to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned Counsel for the appellants emphasized that the rejection of the appellant's explanation was not reasonable at all inasmuch as all the facts stated therein were correct and were capable of verification. The Counsel emphasized that given the nature of the goods and their production against specific orders of Governmental authorities, it was not reasonable to conclude that there was unaccounted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounts on a day to day basis rather than because of any intention to evade duty. The fact that the goods are specifically produced against orders of the Governmental authorities also goes against the finding of intention to produce clandestinely and to remove without payment of duty. In these facts and circumstances the findings and orders of the lower authorities are not justified. 7. In view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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