9911796707
TMI Blog1998 (10) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... n application filed with reference to Order No. 441/98 dated 20-7-98 passed by the Commissioner of Central Excise (Appeals), Bhopal. 2. Ld. Counsel stated that the appellant is a manufacturer of M.S. Angles, Bars, Rods etc. of Chapter 72. During a transit check by the Central Excise Officers, a consignment of the appellant was intercepted. On investigation it was found that the invoice No. 427 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e officials were accompanied with invoices showing payment of duty; however, the duty amount was not debited in respect of all the three invoices in PLA/RG23A Part-II. It was submitted that this had happened because the clerk who maintains this record was not available at the time of removal and as per the practice they used to make such entries at the end of the day. As such there is no case of c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the authorities below and reiterated the Department s view that goods which had been removed were not accompanied by invoice and in any case appropriate entries had not been made in the PLA. Therefore duty was demandable. Similarly, in respect of shortages during stock taking duty was demandable on goods without payment of duty and that the goods are liable to confiscation and penalty for the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a strong case on merits. However, the fact remains that goods valued at more than rupees one lac are still technically in the custody of the Department (since they had been handed over under Supurdnama to a person other than the appellant); and admittedly they were not released to the appellant at any stage provisionally or otherwise. 8. Therefore this aspect has to be kept in view along with t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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