2003 (12) TMI 147

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..... on a very short point. The allegation against the respondents is that, on the date of visit to the factory raw material for manufacture of LPG was found excess. 3. The ld. adjudicating authority ordered the confiscation under Rule 209 of the Central Excise Rules and imposed penalty. The appellate authority did not uphold the order stating that there was an explanation from the respondent that, .....

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..... cer nor the registered person or a registered dealer. They are merely the users of the said goods. Consequently, the goods cannot be called excisable goods in terms of the definition contained in Section 2(d) of Central Excise Act, 1944. "Excisable goods means goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as being subject to a du .....

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