1997 (12) TMI 383

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..... the order of Commissioner (A), Allahabad dated 29-11-1996. 2. Ld. Counsel stated that the appellants were engaged in the manufacture of electrical stampings and die cast rotors and stators and exhaust fans. The Central Excise officers visited their factory on 17-2-1994 and verified stocks and accounts. They detected excess of finished goods over and above the recorded balance in RG 1 and seized .....

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..... t was not the production of the day. It only meant that simultaneous entry could not be made due to the negligence of the labourers. 3. It was their submission that sub-entries in RG 1 could always be made at the end of the day. It was also their submission that there is no reason to doubt their bona fides as the goods found in excess were duly recorded in the raw material account and therefore .....

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..... on and surmises without any complete evidence or record. It was also their submissions that in respect of the goods found in the factory there was no warrant for confiscation and imposition of penalty. 5. Ld. DR drew attention to the impugned orders and reiterated the department s view and emphasised that the facts speak for themselves. Admittedly there was no entry in the RG 1 in respect of the .....

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..... e of the appellants themselves had stated that the entry in the RG 1 could not be made due to negligence of the labourers. In the circumstances the appellant were responsible. 7. Insofar as the appellant s claim that the excess found was days production which could be entered at the end of the day is concerned the onus to prove that this was so shifted on to them once the department could show t .....

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..... s also therefore not satisfactory. In the circumstances the goods found in excess were liable to confiscation and the duty in question was required to be demanded. However, the punishment must always be proportionate to the seriousness of the offence and the fine and penalty imposed in this case appears to be much on the higher side. Hence, looking to the totality of facts and circumstances, I red .....

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