9911796707
TMI Blog2002 (9) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellants located at Noida was visited by the Officers of the Central Excise on 19-1-98 and they conducted physical verification of the stock of inputs as well as finished goods lying in the factory. As a result of that verification, inputs involving duty of Rs. 29,780.22 were found short, while finished goods (BOPP films) weighing 15387.800 Kgs. valued at Rs. 12,31,024/- were found in excess of the recorded stock. The appellants however, debited the amount of Rs. 29,780/- involved on the inputs found short vide PLA entry No. 297, dated 20-1-98. The excess stock of finished products was seized by the officers. The appellants were served with a show cause notice vide which duty demand of Rs. 29,780/- on the inputs found short and re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally made and no penalty could also be imposed. He has relied upon the ratio of law laid down in Bhillai Conductors (P) Ltd. v. CCE - 2000 (125) E.L.T. 781, wherein it has been observed that the confiscation and penalty in case of non-accountal in RG-1, is not sustainable, in the absence of evidence and that the non-accountal was with an intention to evade payment of duty. The other cases referred by the Representative laying down this very proposition of law are; United Phosphorus Limited v. CCE, Surat-II - 2001 (133) E.L.T. 691, Empire Fasteners v. CCE, Chandigarh - 2001 (135) E.L.T. 849, CCE, Jaipur v. Rose Metal (P) Ltd. - 2001 (133) E.L.T. 217, Caprihans India Ltd. v. CCE, Bombay-III - 1995 (78) E.L.T. 480, Woodcrafts v. CCE, Shillong ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir case that this was the production of only one day and due to the absence of the concerned clerk maintaining RG-1 register or due to some other unavoidable cause, could not be entered in the RG-1 register. They had only pleaded that this being a negligible quantity; deserved to be ignored. It appears in their view if the quantity is too large, only then non-accountal of the goods should be taken note of by the Revenue. But keeping in view the conduct of the appellants as the inputs were found short and they admitted the shortage of the same and even debited the duty amount and finished goods were also found excess in their stock without any plausible explanation, it would be very proper and warranted by law, to infer that their intentio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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