1996 (2) TMI 269

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..... Gowri Shankar, Member (T)]. The appellant is a manufacturer of computers. Consignment manufactured and cleared by it was intercepted by the Central Excise officer. The driver of the vehicle carrying the consignment could not produce any gate pass but five gate passes of 31st July were produced by an employee of the Company who was in the vehicle. Since the goods were intercepted on 4-8-1990, .....

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..... in order to include them in the figures of their clearances for July The motive for this was to show an increased turn over to satisfy it. He admits contravention of the procedure but says that duty is not liable to be paid on these goods as it had already been paid and therefore there is no case for confiscation. 3. Shri Mewa Singh, the departmental representative says that there is a time limi .....

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..... s of the factory including the records maintained by the gate security which Shri Swaminathan says is independent agency show that the goods were not removed on 31st July. There is, in short, nothing in the order of the Collector to show there has been certain quantity of goods manufactured and cleared without payment of duty earlier. 5. This Tribunal has held in Uptron Powertronics Ltd. v. Coll .....

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