1997 (10) TMI 235

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt. [Order per : K.S. Venkataramani, Member (T)]. - The respondents are engaged in the manufacture of copper strips/flats/bars falling under Chapter 74 of Central Excise Tariff Act, 1985. Following a visit to their factory by the Central Excise Officers proceedings were initiated against the appellant by issue of a show cause notice dated 30-9-1992 charging them with non-accountal of the excisa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ppearing for the appellant Commissioner contended that in this case there was total non-accountal of excisable product and the RG 1 register in which the days production is to be entered was never produced before the departmental officers when they visited the factory for checking their accounts. In these circumstances the order of confiscation and penalty on the appellant is correct in law and sh .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ved that it could have been easily found out by the officers with reference to the Central Excise records whether they have got the new register opened or not especially when the period of visit was such when the records were for the previous financial year are closed and records for the new financial year are opened. In these circumstances we are of the view that the findings of the Commissioner .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X