9911796707
TMI Blog2001 (7) TMI 685X X X X Extracts X X X X X X X X Extracts X X X X ..... heir records and the stocks, it was found that they had excess quantity of 1,52,255 bags as against the entries made in their statutory records. Out of these quantity, 51,755 Sacks/bags were duly packed and printed and the balance quantity were unprinted but duly packed. Shri S.R. Awasthy, the Works Manager of the party in his statement dated 1-7-1994 deposed that the excess stock could not be accounted for due to workers unrest. Accordingly, these goods were seized. The proceedings were initiated against them and they were issued a show cause notice dated 20-12-1994, in which, they were called upon to show cause why the seized goods should not be confiscated and the duty amounting to Rs. 1,82,706/- should not be demanded and recovered from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is stated that during the unrest, to avoid damage of the products lying in the manufacturing area, the same were temporarily packed and out of those packages, 51,775 bags were transferred to the bonded store room for safety purpose. It is further contended that they could sell only printed sacks/bags, as all their clients are fertiliser companies and they sell their goods duly packed in the sacks bearing their logo/marking etc. and they do not require unprinted sacks. The appellants are relying on the decision in the case of Bhillai Conductors (P) Ltd. v. CCE, Raipur - 2000 (125) E.L.T. 781 (T), in which, by a majority decision, it is held that the goods not accounted for in RG 1 when there is no evidence that such non-accountal of goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ace of these facts, the adjudicating authority has not accepted the argument of the party that the labour unrest prevented them from discharging the statutory obligation of accounting the manufactured excisable goods. The original authority in his order has further recorded in detail about the marketability of the printed bags/sacks meant to be delivered to the fertiliser companies. In view of these facts, therefore, the appellants have not been able to establish their bona fides with regard to their contention of the non-accountal of the finished and packed excisable goods in their statutory records. Their case is not covered by the ratio of decision in Bhillai Conductors referred to supra. In view of the facts and circumstances of the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
