9911796707
TMI Blog1999 (8) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... e case in brief are that on a surprise visit to the appellants factory premises on 19-8-1995, Officers verified physical stock of finished products as well as raw materials and found as under :- Sl. No. Description Stock as on 19-8-1995 as per RG 1/RG 23A Pt. I Stock found on physical verification Difference 1. HDPE Bags (Non-Laminated) 5265 -- Nil (-) 5265 2. HDPE SACKS (Laminated) 32668 -- Nil (-) 32668 3. Tape Nil -- Nil Nil 4. HDPE Fabric Nil -- 96 Rolls/ 92000 mtrs. (+) 96 Rolls / 92000 mtrs. 5. HDPE Granule -- Nil 127 Bags/ 3175 Kg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 Kgs. of tape on 27-5-1995 in the name of M/s. Panam Packers, Indore appearing in the Register, he referred to the entry at Sl. No. 21, dated 23-5-1995 of Annexure-II, he admitted that Panam Packers had no factory at Indore. About 9,000 Kgs. of HDPE Granules and 20,000 Kgs. of LDPE Granules, he confirmed that no document is available for the same. Shri Pradumn Sharma, Director of the Company in his statement recorded on 11-9-1995 stated that the Register Fraternity Plasto for the month of April, 1995 resumed from their factory on 19-8-1995 was being maintained by the Security Personnel; that this Register indicated movement of goods out of the factory. On being shown the movement of HDPE Granules and LDPE Granules noted against Sl. No. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 18-8-1995; that debit entry was not made in RG 23A Part-II. It was contended by them that after preparation of invoices, the lady Excise Officer of the factory left as her bus was ready to leave; that she intended to make entries in RG 23A Part-II on 19-8-1995 but before this could be done, Central Excise Officers had taken the records and kept them in their possession. 5. Regarding the non-accountal of fabrics, it was contended by them that the fabrics is an intermediate product and is issued from the stock in process for manufacture of sacks on daily basis and therefore, nil balance was shown and that it was again brought on record only when the sacks were complete in all respects. 6. Regarding 127 bags of HDPE Granules, it was cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Kashmir Vanaspati (P) Ltd. v. Collector of Central Excise reported in 1989 (39) E.L.T. 655. He submitted that these entries were not authenticated by any responsible person and therefore these entries should not be relied upon for purpose of evidence for demanding duty. 8. The ld. Counsel submitted that the allegation of clandestine removal is not proved by the Department. He submitted that the reliance is placed simply on the registers which are maintained by the semi-literate people. He submitted that in the absence of any corroborative evidence, these entries alone cannot be relied upon for raising a demand. In support of his contention, he cited and relied upon the decision of this Tribunal in the case of Hindustan Lever Ltd. v. Col ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... document and entries made therein can be relied upon. He submitted that illiterate staff cannot make any entry. Therefore, the entries made in the register should be treated to have been made and were made in accordance with the procedure set out for removal of goods by the company. He, therefore, prayed that all the allegations against the appellants had been proved and therefore, the Appeal may be rejected. 12. We have heard the rival submissions and examined the observations of the ld. Collector on the various issues raised in the appeal. We have also perused the statements of S/Shri Rajesh Neem and Pradumn Sharma about the shortages and excess noted at the time of physical stock taking in the factory. We note that both of them admitte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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