9911796707
TMI Blog1993 (1) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... 87, dated 8-6-1988. 2. The facts of the case are that the appellants are manufacturers of sodium bi-chromate. It was noticed by the officers that though the daily pro- duction report for the date 7-9-1981 was showing 22 M.Ts., as per the entries in the RG 1 register, only 10 MTs. was accounted for and hence it was alleged that 12 M.Ts. have not been accounted for by proper clearance and the duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... crutiny of the private records was conducted only during 1983 by the audit and they were not revealed to the Department earlier. Hence, there is sup- pression of production to the extent 12 M.Tons. and hence demand is justified. 4. On a persual of the appeal memorandum and their written submission, the appellants have mainly pleaded on the ground of time bar pointing out that the error in regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uments advanced by Shri Tandon, I find that the factory records were audited in 1983, according to which the officers seem to have noticed the discrepancy long back. All the same the demand has been made only in the year 1985 and strangely no penalty has been imposed. If it is a case of clandestine removal of this much of quantity, penal provisions would have been normally involved. Moreover, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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