9911796707
Advanced Search 
TMI Blog2009 (4) TMI 653X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 5,33,250/- was found. In addition, a quantity of 11,765 kgs. of plastic agglomerates was found short as compared to the recorded balance. Statement of their authorized representative Shri Yogesh J. Patel was recorded. As Shri Yogesh Patel could not offer any satisfactory explanation for the shortages and excesses so detected by the officers, reasonable belief was entertained that granules were kept for illicit removal and accordingly, the same were seized. 2. Subsequently, statement of Shri Vijaychandran Menon, Director of the company was recorded on 30-8-05, wherein he stated that they were importing plastic granules, plastic scrap and floor sweeping; that they were manufacturing plastic bags from imported plastic granules, plasti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said scrap. With regard to the shortage of 11,765 kg of plastic agglomerates detected at the time of recording of panchnama dt. 11-8-05, Shri Vijaychandran Menon stated that this quantity was nothing but the quantity of plastic granules segregated from the plastic scrap imported and if the quantity of plastic granules found in excess was tallied with the shortage of plastic agglomerates, there will only be a marginal difference. On being further asked as to whether they were maintaining any private records for the plastic granules which were segregated from plastic scrap imported, Shri Menon stated that they were not maintaining any private records for the same. 3. On the above basis, proceedings were initiated against the appellant, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tic granules is added in the plastic scrap the shortage stands tallied. (c) There is no further inquiry made or any evidence brought on record to counter or contradict the aforesaid statement. (d) In the Panchnama dt. 11-8-05, there is clear-cut evidence that the physical verification was not done by weighment or by adopting any systematic method. It is noted in the Panchnama that "the physical verification of plastic scrap could not he easily done as the same were lying scattered all over the factory premises in loose condition". The stocks of other items, i.e. agglomerates was claimed to have been by eye estimation, i.e. counting the number of bags, and without weighing. (e) &n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of M/s. Sagar Springs P. Ltd. (iii) 2005 (182) E.L.T. 478 (T) M/s. Alkarma v. CCE (g) The Redemption fine of Rs. 1.50 lakhs against confiscation of excess imported raw material can also not been sustained because Rule 25 under which it is confiscated does not have any application to the raw material, as it is applicable to the finished goods manufactured by the concerned manufacturer. In this connection, following judgments are relied upon : (i) 2004 (170) E.L.T. 443 (T) M/s. Ravi Enterprises v. CCE (ii) 1999 (107) E.L.T. 326 (T) ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
