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TMI Blog2005 (10) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... s are manufacturers of twisted and textured yarn. They consumed textured yarn for the manufacture of twisted yarn and availed the benefit of Notification No. 4/97 dated 1-3-1997 which exempts the twisted yarn from payment of duty provided the duty is discharged after texturisation of the yarn. The Officers of the Central Excise Department visited the appellants factory on 5-6-1997 and checked the records. During the scrutiny of the records, they found that around 185.680 kgs. of textured yarn and 2083.840 kgs. of twisted yarn lying on the first floor of the factory unaccounted. On further checking, they found that there was an excess stock of 2742.268 kgs. of twisted yarn in the approved godown not accounted in the RG 1 Register. On a reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods in the RG-1 Register, could not be considered as a grave error. At the same time, he also submits that there is no allegation in the show cause notice that this quantity is kept in the godown with intention to remove without payment of duty. In view of this, he submits that the imposition of the redemption fine, penalty and the duty demand on textured yarn in totality is wrong and the duty has to be set aside because he has already paid the duty on the texturised yarn in respect of the goods found excess on the first floor. 4. The learned SDR on the contrary submits that it was the duty of the appellants to file the D-3 immediately or within 24 hours of the receipt of the goods which they did not. He further submits that whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which were filed in the appeal memo. I find that the said M/s. Vidya Polytex (P) Ltd. had prepared a challan bearing No. 133 on 4-6-1997 and the quantity mentioned in this challan are tallying with the quantity mentioned in the D-3 filed by the appellants. On checking the quantity in the D-3 and the show cause notice, I find that they are the same. Hence it can be said that these goods have come from M/s. Vidya Polytex (P) Ltd. and since the D-3, already filed and accepted by the Department, this plea of the appellants cannot be considered as an afterthought. The appellants representative during the time of visit of the officers, could not have mentioned this before the officers, may be for many reasons. One of them was that, not being ask ..... X X X X Extracts X X X X X X X X Extracts X X X X
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