9911796707
TMI Blog1996 (7) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : V.P. Gulati, Member (T)]. These three appeals involve a common issue and are therefore, taken up together for disposal by this common order. The appellants have been called upon to pay duty in respect of the goods which were found to be shown in the statement given to the Bank in excess of the quantity reflected in the RG 1 account. The appellants also issued invoices in regar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartmental authorities to come on record that there was clandestine removal of the goods. He pleaded that no evidence has been produced by the authorities by verification with the buyers of the goods i.e. glue that the appellants have sold the goods in excess of the figures in RG 1 Register or by way of seizure of excess quantity of goods or by way of excess quantity of raw material purchased for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k authorities should be accepted. He pleaded that in the circumstances, the appellants are liable to penalty for the alleged evasion of duty. 4. We have considered the pleas made by both the sides. We observe that the appellants records have been verified by the Bank in regard to their production figures. The appellants have also raised second set of invoices in respect of the sales made. Produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise authorities and there were no invoices raised as per the Bank statement. Once the records show the fact of sale of goods the appellants plea cannot be accepted. We, therefore, uphold the demand of duty against the appellants. Taking into consideration the quantum of duty involved and in the facts and circumstances of the case, we hold that ends of justice would be served if the penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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