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TMI Blog1986 (5) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... on the appellants for various contraventions of the Central Excise Rules, 1944 as mentioned therein. In paragraph 33.32(II) of the said order, he confiscated matches seized from various parties, including first and second units with fines in lieu of confiscation. These seized matches included those affixed with spurious banderols. In paragraph 33.32(III), the Collector ordered the licensees of the match units (including first and second units) along with Shri P.S. Dharmarajan to pay the price on the quantities of banderols not accounted for and those substituted by equivalent quantities of forged banderols at Rs. 4.50 per gross in respect of their factories under Rule 66 of the Central Excise Rules, 1944. Vide paragraph 33.32(IV), the Coll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Match Works (hereinafter called 'Fourth Unit') along with a few other match dealers figured in the same Order-in-Original. Shri Jagadeesan did not represent those parties. 5. The learned advocate thereafter argued on the merits of the appeals. He referred to paras 13 and 16 of the Order-in-Original in which charges framed against the various parties and the offences committed by them have been explained. The gists of the arguments of the learned advocate are as follows: (i) The evidences against the first party are (a) the power of attorney of the second, third and fourth parties, (b) statements of these parties and (c) seizure of 1500 gross banderols from the first party. The statement dated 17-11-80 of the first party was resiled on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mental Representative has argued that: (i) The statement dated 17-11-80 of Shri Dharmarajan is voluntary. This statement was given in his own handwriting and he received a copy thereof, as per his endorsement on the statement. His retraction was also belated. (ii) In his first statement dated 17-11-80 Shri Dharmarajan stated that he was controlling four match factories. The licensees of all the four units stated that he was running the four units although the licences were in the names of others. He also stated that he purchased the seized 1500 gross banderols from one Mani. Purchase of banderols from any person other than a treasury is not permissible. (iii)The units were manufacturing two sets of matches, viz. one set with credit bande ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erolled, they are entered in E.B.4 register and kept in the store-room. (vii) No explanations were furnished by the appellants about discrepancies found in their factories. The figures as indicated in the Order-in-Original remained unrebutted. (viii) The power of attorney was not sent to Collector for approval. The plea of Rule 3 was not raised before the Collector. 7. We have carefully gone through the case records and have considered the arguments of both sides. The impugned order is self-speaking. The Collector has elaborately discussed all the points and has given his findings. Conclusions have been drawn by him logically. The question of retraction of statement dated 17-11-80 of Shri Dharmarajan was also raised before the Colle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purchase of 1500 gross banderols is also an admitted fact. 8. Various irregularities, as discussed in the impugned order, have been committed by the licensees of the four units, including the first and second units. No explanations were furnished before the Collector in respect of those irregularities and the same remain uncontroverted. It is too late now for the appellants to raise the question of R.G.1 point. However, in our view the correct R.G.1 stage is the one as stated by the learned Departmental Representative in para 6(vi) (supra). The learned advocate has challenged the penalty under Rule 9(2) of the Central Excise Rules on the ground that there was no clandestine removal. The demand for duty has been raised for' shortages a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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