9911796707
TMI Blog1998 (10) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... . - This is an application filed with reference to Order No. 441/98 dated 20-7-98 passed by the Commissioner of Central Excise (Appeals), Bhopal. 2. Ld. Counsel stated that the appellant is a manufacturer of M.S. Angles, Bars, Rods etc. of Chapter 72. During a transit check by the Central Excise Officers, a consignment of the appellant was intercepted. On investigation it was found th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he submissions already made in the appeal memo. It was submitted that the goods which had been intercepted by the Central Excise officials were accompanied with invoices showing payment of duty; however, the duty amount was not debited in respect of all the three invoices in PLA/RG23A Part-II. It was submitted that this had happened because the clerk who maintains this record was not available at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; Samson (I) Ltd. v. CCE, 1996 (85) E.L.T. 120 (T) (iii) Danfoss (India) Ltd., 1984 (18) E.L.T. 238 4. Learned D.R. drew attention to the orders of the authorities below and reiterated the Department's view that goods which had been removed were not accompanied by invoice and in any case appropriate entries had not been made in the PLA. Therefore duty was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding has been recorded in the operative portion as apparently separate proceedings would be called for. 7. I have considered the above submissions. I observe that prima facie the Department has a strong case on merits. However, the fact remains that goods valued at more than rupees one lac are still technically in the custody of the Department (since they had been handed over under Supurdna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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