9911796707
TMI Blog1998 (5) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... /channels/flats and angles and 1504.765 MT of CTD bars/rounds/angles and 96.240 MT of M.S. Flats above 5 mm. cleared by the appellants without issue of Gate Passes and without payment of duty, confiscating M.S. Channels, angles and flats below 5 mm thickness, seized on 3-10-1990, for the reason that these items were found in excess of the recorded balance in RG 1 Register, with the option to redeem the same on payment of fine of Rs. 50,000/- along with appropriate duty. The adjudicating authority has also imposed a penalty of Rs. 1 lakh. 2. We have heard Shri Bhargav Desai, ld. Advocate and Shri Sanjiv Srivastava, ld. DR Our findings are recorded below : 2.1 Duty Demand of Rs. 43,909 : On 2-10-1990 the Central Excise Officers of Raipu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods. They further contended that Entry No. 16 of Annexure `C to the Show Cause Notice pertains to despatch of duty paid M.S. Bars after bright bar drawing from their adjacent plot, that goods covered by Entry Nos. 21 and 22 of Annexure `C are duty paid goods purchased from M/s. Batra Iron Steel Works Pvt. Ltd., Kumhari. Regarding Entry No. 1, 8 and 9 of Annexure `D and `E , they stated that these goods belong to them but removed after payment of duty through RG 23A Part II and that Gate Passes have been issued for these consignments. Under cover of letter dated 4-9-1991, they had filed an affidavit from M/s. Raipur Alloys and Steel Ltd. stating that the transactions mentioned in the Entries found in Annexure `C , `D , `E and `F of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it of the officers to their factory premises. Therefore, the adjudicating authority has rightly held that their explanation in respect of these goods is only an afterthought and cannot be accepted. (iii) The further contention of the appellants that items mentioned at Entry No. 16 of Annexure `C and Entry Nos. 1, 8 and 9 of Annexure `E were removed on payment of duty is not tenable because no gate pass for the said quantities were issued on the respective dates on which the goods were claimed to have been cleared. Vehicle Nos. given on the gate passes and the Annexures against respective entries also do not tally and hence their claim in this regard requires to be rejected. Regarding goods at S. Nos. 21 and 22 of Annexure `C to the not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elaborate, the Technical Committee Report of 1981 only certifies the size of the mill as 250 mm. The Registration Certificate of the Directorate General of Supplies and Disposals only shows that the appellants were included in the list of approved suppliers for M.S. Angles. This does not prove that the appellants could not manufacture M.S. Channels of the sizes of the seized channels. The National Small Industries Corporation Certificate dated 27-7-1994 only shows that the appellants have been registered as a small scale unit eligible for participation in the Central Government s Stores Purchase Programme. As per the Single Point Registration Scheme for M.S. Rounds or M.S. CTD Bars or M.S. Angles and the non-inclusion of channels does not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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