9911796707
TMI Blog2007 (2) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... The same were consigned by the appellant herein, M/s. Texal Bearings and were meant for M/s. Kumar Trading Co., Valsad. On enquiry, it was found that the same were received by M/s. OM Transport from M/s Sarkar Transport, to whom the same were sent by M/s. Texal Bearings. Statements of M/s. Sarkar Transport were also recorded, which is to the effect that the goods were dispatched by M/s. Texal Bearings. As a result of follow-up action, factory premises of M/s. Texal Bearings were put to search on 17-12-1997. Search of the factory premises revealed the presence of ball bearings of totally valued at Rs. 11,58,963/-. The same were seized by the officers. Statement of Shri Rajesh Ramjibhai Kapadia, partner of M/s. Texal Bearings were recorded w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d s Circular No. 212/46/96-CX, dated 20-5-96 has clarified that the units who are filing a declaration in terms of the above Notification are required to mention the code number on all clearances, they should maintain progressive total value of excisable goods cleared for home consumption since the beginning of financial year, they should use their own delivery challan/bill/invoice or other similar documents bearing printed serial numbers, they should maintain a simple record of production and clearance. Accordingly, he has observed that inasmuch as M/s. Texal Bearings has not maintained any production of record, stock register or sale record, the goods are liable to confiscation. For the above findings, he has referred to the statements of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rm were kept but the same means that no records prescribed in the statute have been kept by them. In any case, we find that there is no concrete findings by the authorities below that the appellant had crossed the exemption limit of Rs. 30 lakhs, neither is there any evidence on record to that effect. No investigations have been conducted as M/s. Kumar Trading Co. s end, to whom most of the goods have been supplied, to find out the total clearances of the appellant. As regards maintenance of records, appellants have referred to Trade Notice No. 27/94 dated 25-3-94 issued by Rajkot Commissionerate, specifying as under : No separate accounts are to be maintained by SSI units for excise purpose. Private records showing datewise production, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
