9911796707
TMI Blog1993 (6) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... ured 6 pcs. of small TV sets (3 sets of 14" and 3 sets of 12" screen) and had failed to properly account for the same in the statutory records with an intention to evade duty amounting to Rs. 600/-. (iii) they manufactured tape recorders falling under tariff item 37AA and Radio Cassette recorders falling under tariff item 33A and cleared the same w.e.f. 13-8-1984 valued at Rs. 8,34,841.00 involving Central Excise duty of Rs. 1,11,439.25 by issuing second set of invoices not accounted for in any statutory Central Excise records and cleared the same without payment of duty; (iv) they purchased the picture tubes as per annexure B to the show cause notice and had manufactured and cleared without issue proper documents and without payment of duty on 431 pcs. of 12" TV sets and 110 pcs. of 14" TV sets evading Central Excise duty of Rs. 54/100/-after the Budget of 1985; (v) that for all the above clearances, they had neither maintained properly the raw material account in the form IV Register nor the finished stock register in the form RG 1 contravening thereby the provisions of Central Excise law; (vi) they manufactured certain models of tape recorders and radio cassette record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n proceedings. He drew our attention to the internal page 8 of the impugned order, wherein the Additional Collector has recorded categorical finding that gate passes produced by the appellants were not fake, but in the conclusion he has shown his helplessness by observing I have no option but to reject their defence specially on the basis of the statement given by Shri Rakesh Chopra, Director of Toyo Electronics dated 21-8-1985 wherein he has stated that we do not have any such record of sale and purchase other than those seized by Central Excise Officers on 19-8-1985. He submitted that discrepancy was only with reference to one picture tube as it was not properly recorded in the books of accounts and duty in respect of the same amounts to Rs. 100/- only. He filed a detailed chart showing discrepancy pointed out as mentioned in the show cause notice and in the impugned order and explaining the items either were supported by purchase invoices or supported by gate passes wherever the goods were manufactured by the appellants during the relevant period. He contended that though sufficient purchase invoices were placed before him, the same was not considered by the Adjudicating Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad Electronics and had visited factory in follow-up action and it was admitted inter alia that our RG1 Register for TV is maintained upto 3-8-1985 and 4-7-1985 in respect of 14 inches and 12 inches. For Tape Recorders RG1 Register is maintained upto 16-3-1985". 10. This by itself shows that the appellants were not maintaining a proper and uptodate account. 11. It was also admitted in the statement that upon physical verification of the stock it is found that we are having 3 sets of 14 inches and 3 sets of 12 inches in excess of our RG1 Register. 15 picture tubes of 14 inches are also in excess to our statutory central excise records . 12. This further shows that the records are not properly maintained. 13. The reason given was that their Accountant who usually maintains excess records has not been coming and relevant entries have not been made and is unsatisfactory because it was entirely upto the appellants who have made alternative arrangements and ensure that relevant entries were made timely and properly. 14. The statement also refers to one Invoice No. dated 11-6-1985 for which no gate pass was issued and the explanation given was that no gate passes had been issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven any explanation and the Department felt that they had manufactured the Television Sets from the above mentioned picture tubes and cleared the same without accountal and payment of duty. As against this, I find that the learned Additional Collector has himself accepted that 395 pieces of tape-recorders of Sanwa brand sold by M/s. Toyo Electronics were genuine transactions and no duty could be charged from these tape-recorders. 21. Since the learned Additional Collector had examined the evidence produced by Shri Bhagat and gone to the extent of checking up the model, name, chassis number and invoices and gate passes and given the benefit due in this regard, I consider that it cannot be said that the matter was not examined thoroughly or properly by the Additional Collector and he has not applied his mind. 22. Since the appellants failed to give a satisfactory explanation to the department regarding remaining two hundred pieces of Sanwa tape-recorders and since in respect of many of the invoices co-relation could not be made in the absence of chassis number, the learned Additional Collector was justified in rejecting the defence specially on the basis of the statement, dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
