TMI Blog2002 (2) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture Flat Bars of Alloy Steel falling under sub-heading 7228.20. They are also availing the Modvat credit on the inputs under Rule 57A of the Central Excise Rules, 1944. On 6-1-98, the preventive staff of Central Excise department visited the factory premises of the appellants. The visiting staff verified the stock of the end products and the inputs on which the Modvat credit had been avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner of Central Excise, Patiala passing an Order dated 18-12-98 in which, he ordered for the confiscation of 9.581 MTs of flat bars and 0.550 MTs scrap seized from the appellants under Rule 173Q of Central Excise Rules, 1944. He however gave an option to the party to redeem the same on payment of fine of Rs. 40,000/- He directed that after redemption these goods are to be accounted for in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after 4-1-98, as their excise clerk was on leave due to illness. They further clarified that the goods found in excess were manufactured from the raw material found short. There was a shortage of 6.572 MTs of raw material. It was contended that this raw material was issued for the manufacture of final products but the entries could not be made due to the absence of excise clerk. From 6.572 MTs of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons with the observation that the contention put forth by the party in their written submissions are not tenable being an afterthought, concocted and belated version. The Commissioner (Appeals) has also not examined these submissions in his order. He therefore requests that the submissions made by the appellants before the lower authorities should be considered and the proper findings recorded. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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