2003 (11) TMI 382

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..... : C.N.B. Nair, Member (T)]. The respondent is a manufacturer of textile machinery parts namely, Electrical Yarn Heating Stabilising Devices and Vapour Phase Yarn Heating Stabilising Evies . On 16-2-94, Central Excise officers visited his factory and made out a case that the respondent had violated Central Excise Rules by not entering their production from 2-2-94 to 16-2-94 in the stat .....

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..... ioner (Appeals) also noted that the respondent s claim that the goods had not been fully manufactured was supported by expert opinion. Commissioner relied on the decision of this Tribunal in the case of M/s. Kamal Plywood Allied Inds. P. Ltd. v. C.C.E., Meerut - 1996 (82) E.L.T. 323 (T), wherein the Tribunal held that non-accountal is merely a technical breach and goods were not liable to confis .....

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