2005 (10) TMI 370

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..... te, for the Respondent. [Order]. M/s. Mutual Mecaplast Ltd. the Respondents herein, are engaged in the manufacture of moulded plastic goods for automobiles and electronic appliances. During the course of preventive check, the Central Excise Officers seized excess stock of finished goods valued at Rs. 10,43,615/- and Rs. 28,95,805/- found within and outside the BSR respectively, which was .....

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..... ently then it may endanger the revenue where the entire trust is placed on records maintained by the assessee. 2.1 After hearing both sides and considering the material and the law on the subject, it is found. (a) The Commissioner (Appeals) has noticed that the statement of Shri Parmar dated 20-12-2000 has been challenged by him on 9-11-2001 and also there is nothing on record to indicate that .....

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..... without payment of duty, would be quick to remove the same and not await the risk of detection by keeping the same in his factory for over a month unaccounted. (d) No merits are found in Revenue s appeal to upset the Commissioner of Central Excise (Appeals) order based on correct appreciation of material evidences absence in this case and the application of the case law. 3.1 Consequent to the .....

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