2007 (3) TMI 469

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Veeraiyan, Member (T)]. This is an appeal against the order of the Commissioner (Appeals) No. YPP/1007 1008/SRT/2002/4974 dated 23-10-2002. 2. Heard both sides. 3. The relevant facts, in brief, are as follows :- (a) When the officers visited the factory on 28-3-97 and conducted verification, they found stock of 57545 Kgs. of Super Enamelled Copper Winding Wires and 1,77,575 Mtrs .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he appellant company. (e) Hence, the present appeal. 4. The ld. Advocate for the appellant submits that as the workers were on holidays on account of Holi and packing and weighing could not be completed and the goods were not entered in RG-1 register. However, he submits that this is not a case of Not accounting for the manufactured goods even though the same were not found entered in th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... under Rule 173Q(1)(a)(b)(c) of Central Excise Rules, 1944. 6. We have carefully considered the rival submissions. We find that huge quantity of goods representing about 10 to 12 days of production were not accounted in the RG-1 register which envisaged accounted of not only goods, which were ready for despatch but also goods in loose condition. The reason given by the ld. Advocate on behalf of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X