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TMI Blog2010 (7) TMI 853X X X X Extracts X X X X X X X X Extracts X X X X ..... the Jurisdictional Range visited the assessee s premises. They inspected the records and observed the following discrepancies (as appearing in the Show Cause Notice) : (i) The gate record for 21-10-97 shown clearance of HCFC US Mix of 10.00 MT valued at Rs. 1,04,900/- in lorry bearing No. MP20G 2255 on payment of duty of Rs. 15,735/- whereas the relevant weighment slip showed clearance of HCFC Prime. (ii) Production record maintained by Shri K.S.S.N. Raju, Asst. Manager (Production) shown clearance of 10 MT HCFC St (60%) on 27-2-96 vide lorry No. HR 46 110 to Ahmedabad whereas the Central Excise records showed clearance of 9 MT + 3.01 MT of HCFC US Mix to M/s. Himani Ferro Alloys Ltd., Faridabad. (iii) In records, maintained by Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee that the weighment operator had wrongly entered the grade in the private records and held that the assessee s practice of showing clearance on the day following the date of recording the production was not acceptable. He held that the assessee had manipulated its records, mis-declared actual description of excisable goods cleared and confirmed demand of duty of Rs. 8,91,175/- along with applicable interest. He imposed equal amount of penalty under Section 11AC of the Central Excise Act, 1944 (the Act). He ordered confiscation of 1.5 M.Ts MS scrap found to be in excess compared to the accounts and confiscated the same offering option of redemption on payment of fine. He also imposed penalty of Rs. 15,000/- on the assessee under Rule 17 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regarding description of HCFC prime as made on 21-10-97 and 18-1-1996 was just a typographical error. This was explained in the reply to the show cause notice. The discrepancy had occurred as the person who had written weighment slip was not aware of the distinction between the two varieties of goods and was new to the job. As regards clearance of HCFC made on 27-2-1998, Central Excise invoices showed that actual quantity cleared was 12.08 MTs on which they had paid excise duty. The gate record had indicated only 10 MTs. This discrepancy had actually no implication on the payment of excise duty due. As regards the allegation that the Production Manager had recorded dispatch date as 18-1-1998 as against actual dispatch date of 19-1-1998, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , statements were obtained from various employees of the assessee. In the statement dated 3-4-1998, Shri C.V. Suryam deposed that the Central Excise invoice No. 84 dated 21-10-97 had shown the actual description of the goods cleared as HCFC US Mix and that weighment slip (transaction No. 01292 dated 21-10-1997) had wrongly mentioned the description as HCFC prime. The gate register also had indicated the correct description. The discrepancy had occurred due to a typographical error committed by the weigh bridge operator while entering the codes. Shri Suryam clarified that central excise invoices No. 300 301 dated 27-2-1996 reflected the actual description of the goods cleared as HCFC US Mix with slag and that Shri K.S.S.N. Raju had recorde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as a rough note book showing particulars of approximate weights as per lot Nos. to (for) the Managers. Shri R. Brajendra Khandelwal, in his statement dated 3-4-98 deposed that 15 kgs of Ferro Silicon had been cleared as sample and that 10 MTs HCFC slag touch was wrongly written by a worker. He also clarified that the mistake in weighment slip No. 1292 dt. 21-10-97 was due to printing error. Whatever appeared in the books of Shri S.M. Varma and Shri K.S.S.N. Raju had been wrongly written by them. 9. From the statements discussed above, we find that the authorities had not obtained any incriminating deposition from the employees of the assessee in support of the charges found against it by the original authority and sustained by the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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