9911796707
TMI Blog2013 (8) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... .m. in the morning of the next day. The factory of the respondent was visited by the Jurisdictional Central Excise officers on 30th January 2010 at around 12 a.m. and at that time the stock of the inputs as well as finished goods was checked. The stock taking was completed at 5 p.m. on that day. While there were shortage in the stock of inputs plastic granules and plastic master batches, in respect of the stock of finished products, there was excess. While there was excess stock of 17,882 kg. of laminated fabrics valued at Rs. 14,16,042/- vis-`-vis the balance in the RG-1 register, there was excess stock of 23,500 of woven sacks valued at Rs. 2,62,025/-. There is no dispute that the shortages of the raw material or excess of finished goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside the Assistant Commissioners order holding that there was no excess unaccounted production and the production of 17.82 M.T. of laminated fabrics and 23,500 woven sacks is of the same day which would have been accounted for in the RG-1 register on the next day at 8 a.m. Against this order of the Commissioner (Appeals), the Revenue has filed this appeal. 2. Heard both the sides. 3. Ms. S. Bector, the learned Departmental Representative, assailed the impugned order by reiterating the grounds of appeal and pleaded that the excess production of laminated fabrics, which is not disputed is 17.822 M.T. while as per the findings of the Commissioner (Appeals) in para 5.2 of the impugned order, average production of laminated fabrics during 24 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evious day had been entered in the RG-1 register at 8 a.m. As per the findings of the Commissioner (Appeals), it is not disputed that daily production of the woven sacks is 3,00,000 and during one 8 hours shift they would have produced 1,00,000 bags. Since production of the previous day has been entered in the RG-1 register at 8 a.m. on 30th January 2010, the production recorded at 5 p.m. on the day of visit would represent the production of about two shifts which would be about 2,00,000 bags, as against this the stock found was 1,71,000 which is well within the quantity of the bags which would have been produced during that day and which would have been entered in the RG-1 register next day. Therefore, so far as woven sacks are concerned, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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