1996 (10) TMI 288

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..... equested that the appeal may be decided on merits in their absence. 2. The appellants are engaged in manufacture of pressure cookers. During the visit of Excise officers on 16-2-1995 certain excesses and shortages were found of finished goods and other materials. After adjudication the Assistant Commissioner of Central Excise, Allahabad ordered confiscation of 558 number of Pressure Cookers and .....

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..... to the approved store room. In these circumstances, they contended that it is a technical lapse. They further contended that there is no evidence that the appellant has removed the aluminium scrap. It is only a clerical error while totalling the closing balance. In these circumstances, they prey that the impugned order be set aside and appeal be allowed. 4. Heard the DR and perused the appeal me .....

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..... Central Excises and Salt Act, 1944 and under the rules thereof. The plea of appellant that is a technical lapse is not acceptable.The authorities below also observed that there were cutting and over writing in the RG 1 registers. No information was given to the authorities regarding the alterations made in the RG 1 register. The non-entry of goods in the RG 1 register cannot be treated as condonab .....

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