2011 (10) TMI 397

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..... ant Shri Navneet Addl. Commr. (A.R.), for respondent Per : S.S. Kang Heard both sides. 2. The applicant filed this appeal against the demand of Rs.96,625/- interest and penalty of the equal amount under Section 11AC of the Central Excise Act. The demand is confirmed in respect of 6100 Kgs. of Piperazine. The demand is confirmed on the ground that this quantity is mentioned in Daily Production .....

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..... e notice and there is no finding in this regard. Therefore it proves that the entries made in the daily production report on rough estimate basis. Therefore, it cannot be presumed that the quantity recorded in the daily production report is cleared without payment of duty. 4. The contention of Revenue is that the authorized signatory in his statement dated 2/3/1998 recorded under Section 14 of t .....

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..... ort much less than reflected in RG1 register. The applicant explaining the entries as made in the daily production report as compared to RG.1 register. The details are as under: Sr. No. Month Qnty. As Qnty as per Per RG-I Daily Prod. Report Difference 1. May 1997 8615 7836 779 2. August 1997 9300 8768 532 3. Sept. 1997 9510 7670 1840 4. Oct.1997 3930 2068 1844 5. January 1998 10125 8718 140 .....

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