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TMI Blog1995 (2) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... stay came up, it was decided with the consent of both sides to dispose of this appeal on merits. 2. The waiver of pre-deposit of penalty of Rs. 5,000/- is therefore, granted. 3. I now proceed to decide the appeal on merits. The appeal is directed against the order of the Assistant Collector of Central Excise, New Delhi [which has been confirmed by the Collector of Central Excise (Appeals), Ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... balance recorded in RG - 23 part - 1 register. 5. I have heard Shri Naveen Mullick, advocate for the appellant and Shri B.D. Bhagat, JDR for the department. 6. The appellant s argument with regard to the PVC compounds which was reiterated by Shri Mullick is that it was not in fact, fully finished marketable form because it was required to be tested and to be sorted. This argument had not foun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n such a manner they would be subjected to test which would involve unpacking and re-packing. I have already noted the total absence of evidence as to the nature of the testing process or its practice in the factory. There was nothing to show that any of the compounds had ever been sent to the laboratory for testing. I must therefore, uphold the finding of the lower authorities in this regard. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the accounts. What the point made by D.R. in this regard is that such proper maintenance of account is a of the SRP system has great force. 8. I now turn to the polypropylene. Here there is some lack of clarity in the Asstt. Collector`s order. On the one hand, she says that there was an excess of 1725 kgs. of polypropylene over quantity shown as balance in RG 23A Part 1, on the other hand, she ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant was trying to remove the inputs on which credit has been taken clandestinely. The Assistant Collector says that stock in balance has shown nil with the intent to evade payment of duty by removing inputs without payment of duty on them as required under Rule 57F. There is however, no evidence to substantiate this claim. 9. In the circumstances, I set aside the confiscation of PVC and pol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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