2001 (6) TMI 640

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..... e present appeal. 2. The appellants are engaged in the manufacture of wood and articles of wood classifiable under Chapter 44 of the Central Excise Tariff. Based upon an intelligence report, the Preventive Officers of Central Excise Headquarters, Patna visited the appellants factory on 23-5-98 and conducted various checks and verifications. It was found that the RG-I register was not written upto-date. Certain private records maintained by the appellants allegedly reflecting the actual production and clearance of their final product on day-to-day basis, were also resumed by the Officers. Physical stock-taking of the finished goods was undertaken and it was found that the stock was short than the actual recorded balance in the RG-I regist .....

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..... s. The authorities below have specifically referred to Private Book No. 11 resumed from the appellants factory. It has been observed in the order of the original adjudicating authority that there is an entry under heading - Total Stock upto 18-4-98 (4 p.m.) . But when this figure was cross-tallied with RG-I register, it was found that the quantity of finished product entered in RG-I on 18-4-98 was much less than that of the quantity shown in the said Book No. 11 for the same date. To corroborate the above finding, reference has been made to the statement of Shri Rudal Singh, Supervisor given on the spot, which is to the effect that Book No. 11 contains stock statement upto 18-4-98. The adjudicating authority has also drawn support from th .....

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..... be proved by the Revenue beyond doubt, is no doubt acceptable as a legal pre-position. But when the Revenue has referred to so many evidences and the entries made in the private records duly stand corroborated by the statement of the buyer, the onus, at least primarily to show that the entries made in the private records are not correct, shifts to the assessee. There is no explanation coming from their side and no efforts have been made to satisfy the Department that the entries made in the said private records are not reflecting the clearance figures. I also note that the factum of shortage of the final product on the day of visit of the Officers in the appellants factory also supports the Revenue s case. Accordingly, I am not inclined t .....

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