9911796707
TMI Blog2003 (3) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... ss of their RG I stock on the day of visit of the officers, has been confiscated with an option to the appellants to redeem the same on payment of redemption fine of Rs. 40,000/-. Penalty equivalent to duty confirmed has been imposed under the provisions of Section 11AC with a further penalty of Rs. 15,000/- under Rule 173Q of the Central Excise Rules along with confirmation of interest under Section 11AB of Central Excise Act, 1944. 2.1 The appellants are engaged in the manufacture of various grades and sizes of plywood. Their factory was visited by the Officers of Head Quarter, Anti Evasion Unit, Kolkata on 13-10-98. Various checks were conducted and the officers recovered private small note-book/diary allegedly containing details ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of manufactured product so recorded in small private note-book and the correspondence of Central Excise invoices, he admit the lapse. He also disclosed that on one occasion, they have used a letter head of their Company as road challan to remove the plywood without entering the same in their statutory records and without raising any corresponding Central Excise invoices. 2.3 The officers also conducted physical verification of the stock in the appellants' factory which resulted in detection of shortages and excesses of various grades. Shri Musaddi admitted such shortages and excesses in his statement dated 13-10-98. 3. On the above facts, the appellants were issued show cause notice alleging clandestine removal of the final pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne Shri Jagdeo Sharma, in spite of that, the officers have not interrogated Shri Sharma and have not questioned him. He submits that the officers have also not contacted their customer, whose names and addresses were available to find out as to how much quantity of plywood has been despatched to them. Relying the various case law, he submits that the charge of clandestine removal is a serious charge and should be proved by the Revenue beyond doubt. He submits in the instant case that there is no corroborative evidence to show conclusively that the appellants have been indulging in the removal of the plywood without payment of duty. As such, he prays that the impugned order be set aside. 5. Shri T.K. Kar, ld. SDR appearing for the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k reflects the quantity as 1,860 pcs. and 400 pcs. The appellants' contention that the entries in the note-book were only, reflecting the orders received from their customer is not convincing inasmuch as if the lorry number have been shown against a particular entry in the said note-book. If the same contains the order only, there is no question of lorry number being reflected therein. This fact only shows that the entries in the note-book have been made at the time of clearance of the goods. The Central Excise invoice for the same clearance has been made for the lower quantity whereas the note-book reflects the correct entry. It is true that the charges of clandestine removal is a serious charge required to be established beyond doubt. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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