2001 (1) TMI 373

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... film and Plastic pouches falling under Sub-headings 3920.32 and 3923.90 respectively. The Central Excise Officers of Chandigarh Commissionerate visited their factory premises on 5-12-91 and verified their stocks. On verification, they found that the final finished stock of flexible plastic films valued at Rs. 65,242.10 involving Central Excise duty of Rs. 17,941/- was in excess of the recorded .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... payment of fine of Rs. 6,000/-. He further directed them to record the goods on redemption in their RG 1 Register and clear them on payment of duty of Rs. 17,941/-. He also imposed a penalty of Rs. 2,000/- on the appellants under Rule 173Q read with Rule 226. 2. The party filed an appeal against the above order of the Asst. Commissioner but the Commissioner (Appeals), Chandigarh vide his order .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... also deposed that the gross and net weight was not recorded on the packed cartons, as they uniformally contained one plastic cling film roll of size of width 450 mm, thickness 23 micron and length 400 mtrs. weighing 3.85 kgs. This leads to the conclusion that the seized goods had not attained the stage at which they would have been entered into the statutory record. The party has maintained this .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X