9911796707
TMI Blog2001 (7) TMI 1109X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents factory was visited by the Central Excise Officers on 15-11-95. On verification, it was found that 538 kgs. of processed tin plates, 112.6 kgs. of tin plates and 620 kgs. of scrap was lying in their factory without proper accountal in the prescribed statutory records. The said goods were seized and after issuance of show cause notice, the case was adjudicated by the Assistant Commissioner of Central Excise but the same is pending before the Commissioner (Appeals), on Review Order by the Central Excise Authorities. The present proceedings against the respondents originate from another show cause notice issued to them on 2-11-95 alleging clandestine manufacture and removal of 30220 tin plates without payment of duty on the ground t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent was a small scale unit. And as such the assumed production figure would be within exempted limit. 2.4 The Revenue on the other hand has challenged the above order of the Commissioner (Appeals) by observing that the demand is not merely based on alleged shortage of tin solders but there are shortages of other materials also. The respondents also have not explained the presence of processed tin plates in their factory and the scrap in question, which could not have been accumulated in a short period. The respondents have also informed the District Authorities that they had started their production from 25-3-95. Further the Manager of the factory in his on the spot statement has not revealed the factum of the shortages of tin sold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the factory premises but not accounted in the statutory records. There seems be some weight in the Revenue s contention that if the respondents had not engaged themselves in the manufacture of tin containers by the time of visit of the officers, how such huge quantity of scrap accumulated in their factory. There seems to be some plea by the respondents in this regard, as mentioned in the order of the Commissioner (Appeals) that they had purchased tin sheets, plates and scrap from M/s. Shree Shakti Industries. However, I find that no reference has been made to any evidence showing purchase of the said goods from Shree Shakti Industries either in the impugned order of the Commissioner (Appeals) or in the memo of appeal. I also note that C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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