9911796707
TMI Blog1997 (8) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... ption of the goods on payment of fine of Rs. 30,000/-. The goods, on such release, were directed to be accounted for in the [statutory] records and cleared on payment of appropriate duty. In addition penalty of Rs. 25,000/- was imposed on the appellant under Rule 209 of the Rules. The said order was passed by the Collector following the checks carried out by the Central Excise Officers of the finished excisable goods found in stock in the Bonded Store Rooms in the appellant's factory which disclosed certain discrepancies in comparison with the recorded stock which was made available by the appellant's officers in the form of computer report. The discrepancies in question related to the presence of certain cartons of the product which did no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovisions of Rule 209 were attracted and there was no scope for confiscation of the goods or imposition of penalty. Learned counsel pleaded that the impugned order be set aside and the appeal allowed. 3. The arguments were resisted by Shri D.R. Nayyar, learned Departmental Representative. He referred to the findings of the Collector in the impugned order and contended that the submissions of the appellant made before the Collector had been duly considered by him in passing the order. The plea that some of the goods seized were actually duty paid had been rightly rejected as such alleged duty payment had been made more than a month prior to the date of visit of the officers. No manufacturer would keep duty paid goods in the Bonded Sto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods found in stock were replacement goods for goods already cleared. 6. The provisions of the different sub-rules of Rule 209 have been referred to above. Barring sub-rule (b), the other sub-rules are not attracted in the present case. Regarding sub-rule (b) it was contended by the learned counsel that this provision will be applicable only where goods are not accounted for. In other cases such goods would not be available. Here the goods were available. Goods which are physically available cannot be said to be not accounted for, it was contended. I do not agree. Not accounting for the goods manufactured does not mean that the goods are not available and have been removed. If goods are not available when they should be, that wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he action taken to confiscate the goods and impose penalty cannot be assailed on the ground of non-applicability of Rule 209. The discrepancy has been explained as due to the error in the computer report as data was stored in the appellant's on line computer system in a form different from what was required by the Central Excise Officers. This explanation is not valid and cannot be accepted. The data has to be provided in the form required by the department and the computer data bank has to be built to provide the required information. It was stated that the computer operator was not their regular person handling that work and that after the first report generated was faulty, the matter was explained to the department and a second report wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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