9911796707
TMI Blog1990 (4) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... said register was filled in upto 14-11-1985. On physical stock challenge of M.S. Ingots the officers noticed that against a book balance of 494 pcs. as on 14-11-1985, only 467 pcs. were actually lying in the stock. Thus, 27 pcs. (weighing 1.890 M.T.) were alleged to have been cleared without payment of Central Excise duty and without cover of Central Excise gate pass. 1.2. On further physical verification 80 pcs. of M.S. Ingots (weighing 6 M.Ts) were found lying separately in the factory without any accountal thereof in the R.G. 1 register. Accordingly, they were seized under the Central Excise law and handed over to the appellants under superdginama. The concerned officer of the appellants' factory admitted the recovery of excess and sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... well conversed with the procedures of Central Excise in maintenance of records and removal of goods for reprocessing etc. The factory is reported to have been set up in 1984. It has also been stated that while the shortage is admitted there has, however, been no clandestine removal. This is on account of the fact that defective materials after having entered the gross production in the R.G.I were sent back for remelting and for reprocessing into ingots although they admit that they had not kept any record of such remelting and reprocessing. They, however, want to prove their contention on the basis of excess production recorded on some days in R.G. 1 vis-a-vis the production recorded in their daily performance report. 2.1 Regarding non-acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The adjudicating authority has appreciated the entire evidence on record and arrived at reasonable findings. She, therefore, states that there is no merit in the appeal. 4. We have carefully considered the pleas advanced on both sides. We do not think that the plea of the appellants that they are a new unit and were not well conversant with the procedures of Central Excise is correct. These procedures are nothing but based on common sense and proper accountal. The unit at the time of visit by the Central Excise Officers was already one year old and it could not by any stretch of imagination, be considered as a new unit. The adjudicating authority is right that when a certain amount of production has been shown in the record and that prod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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