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TMI Blog1997 (5) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... bes of 20" and imposition of penalty of Rs. 50,000/- on M/s. Mullard Tubes Limited, Ludhiana. 2. Being aggrieved by this order, the appellants filed an appeal. In the meantime, M/s. Besta Vision Electronics Ltd. have taken over the Assets and Liabilities of M/s. Mullard Tubes Limited and, therefore, now the appellant s company has become M/s. Besta Vision Electronics Limited. 3. The facts of the case in brief are that the appellants are engaged in the manufacture of Black and White picture tubes for television sets of 20" size. On 9-9-1992, Central Excise Officers visited the factory premises of the appellants for verification of the stocks. It was noticed that on 13-3-1992, 3,437 pieces of Picture Tubes were transferred from their bond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act or the Rules in as much as all the 2,949 picture tubes alleged to have been removed without payment of duty were still lying in their factory in damaged and broken condition. It was contended by the appellants that the admitted position was that 3,437 pieces of picture tubes were transferred to the finishing room for reprocessing; that out of these, 488 pieces of picture tubes were repaired and cleared on payment of duty; that the remaining 2,949 picture tubes were found not good for repair and were in the form of broken pieces in their factory. It was also contended that on physical verification, the officers verified 2,916 pieces in the form of electron guns and without electron guns; that the remaining 33 pieces were in the form of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of duty. We find that a physical verification of stock was done when the officers visited the factory. From the verification report, we note that 2,916 pieces with or without electron guns were found in the factory premises of the appellants. The appellants claimed that the remaining 33 pieces were in the form of broken pieces of glass and, therefore, all the 2,949 pieces were fully accounted for. The Officers, however, noted that these pieces were not relatable to the pieces taken out from the bonded store room for reprocessing. We find that there were 2,916 pieces with or without electron guns. This is the admitted position. Saying simply that these 2,916 pieces were not relatable to the goods cleared for reprocessing is not suffi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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