9911796707
TMI Blog1988 (11) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... also found Stocks of deteigeat cakes and Tata s 501 bar at other places in the factory. Name of goods Quantity Value Plus Detergent (250 Gms.) 767 Cartons Rs. 1,02,946.74 Plus Detergent (125 Gms.) 606 Cartons Rs. 85,112.70 Tata s 501 4 Cartons Rs. 552.72 Total 1,377 Cartons Rs. 1,88,612.16 1.1 The officers also could lay their hands on three private registers in which day s production was being shown date wise and one labour attendance register in which too the production was shown. It is the allegation of the department that the details of the production shown in these registers have never been carried over in the R.G.I which, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a stage when they were packed in cartons and this practice had also the approval of jurisdictional Assistant Collector. Regarding the 472 cartons including 41 cartons in the BSR found in excess, the adjudicating authority did not agree with the plea of the appellants that these were part of the day s production and the entry had to be made only at the end of the day, since some of the cartons which were fit for entry in R.G. 1 were still lying out of the BSR and within the factory. In other words, the process of taking the goods into BSR was still in continuation. As per the remaining 501 cartons the appellants had pleaded before the Collector that these were not ready for being entered in the R.G. 1 register because they had not yet attain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s issue and we are inclined to agree with the Collector. We find from the Collector s finding, already recorded, that he has already given the benefit to the appellants about the 905 cartons which were not fit for entry in R.G. 1. The Collector has made his finding only in respect of 472 cartons which were duly taped and sealed. Therefore, the Collector is right in holding that in any case these were fit to be entered in R.G. 1 in the column of stocks in finishing room . It is not the case of the appellants that all these 472 cartons were taped only during the day when the Central Excise Preventive Officers visited the factory. We, therefore, do not find any reason to interfere with the Collector s findings on the aforesaid goods being lia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the private records. According to the appellants, total number of old cartons containing hand wrapped cakes taken as fully manufactured cartons in the department s chart (enclosed with the show cause notice) have been sorted out and the figures of such incomplete and unsorted material were given to the Collector during the course of adjudication. It was pointed out that such old cartons were 4056 from 18-2-1985 to 18-6-1985 in the category of 125 gms. cakes and there were 5320 old cartons during the period 18-2-1985 to 16-6-1985 in the category of 250 gms cakes. It was also urged that day-to-day tallying of entries between the private accounts on which the charge of clandestine removal is based and the R.G. 1 is not possible because the pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... G-1 10,709 20,891 (2) -do- (Private Records from 2/85 to 6/85 6,527 18,407 6. The Collector has held that the above explanation of the appellants is too general and even if one agrees to go by the explanation one finds it difficult as to why the entries in the R.G. 1 should be more than the entries in the private register. Further, if no correlation can be made between the private register and R.G. 1 register, there is no purpose of maintaining two sets of registers on the part of the licensee. He has further observed that if the explanation would have been that the entries in the private register in respect of plus 250/125 gms. are marginally in excess of those entries in the R.G. 1 there would have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, 1985 the R.G. 1 figures for 501 bars, plus 250 gms. and plus 125 gms. bars are shown as nil, 2003 cartons and 3458 cartons respectively. The private records show the production as 3079 cartons, nil and 1346 cartons only. Similar wide variations, according to the appellants, are noticed in other months also which only impeaches the correctness of the private records. This also shows that the purposes of the aforesaid private accounts are totally different and no conclusion regarding production can be drawn therefrom. 8. We have carefully considered the pleas advanced on both sides. We find from the statement of Shri P. Saraswat, Production Supdt. that production cannot be determined with any amount of accuracy from the private accounts. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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