TMI Blog2005 (9) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. In this appeal against the impugned order-in-appeal, the appellants has contested the confirmation of duty, confiscation of the goods, imposition of redemption fine and disallowance of the cenvat credit and imposition of penalty as detailed therein. 2. I have heard both the sides. The perusal of the record shows that the appellants during the relevant period detailed in the SCN, had a b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst under the duty paid invoices. The plea of the appellants that there was no proper physical verification of the stock of decorated bottles, deserves to be accepted especially when it is evident from the fact that on a subsequent visit of the officer, no shortage or excess of the bottles was detected by the officers. It is not the case of the revenue that the quantity of cullets was wrongly r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellants were also doing the job work and carrying out the printing work on the plain glass bottles. They were receiving the bottles under the duty paid invoices from their bottle making unit. It is also evident from the record that the appellants after doing the decorative work, were clearing the bottles on payment of duty. They were also storing some quantity of the bottles after clearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. The receipt of the goods from the duty paid godown, to the factory, was duly accounted for in their record. The quantity of the bottles reannealed by the appellants on 27-1-01 was 45433 and if this quantity is taken into account, the figure tallied with the total quantity of the bottles received by the appellants for job work. Therefore, the confiscation of the decorated battles and reannealed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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