9911796707
TMI Blog2014 (6) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... e. 2. Brief facts of the case are that the respondent is the manufacturer of enameled winding wires made of copper and PVC insulated copper wires. On 7-12-1996, the factory premises of the appellant was searched. During the course of search, a register maintained by the Security Officer of the respondent was taken over and the same was compared with the other records wherein the Security officer makes the entry of the removal of the goods date-wise. The quantity mentioned in the security register were not tallied with the invoices of the said dates. On perusal of the records, it was found that there were some excess clearances shown in the security register on 24-4-1996 and 22-6-1996. It was also found that some of the rejected goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thout payment of duty. On these grounds the impugned order is required to be set aside. 4. On the other hand, Shri Vinay Sejpal, learned Advocate appearing for respondent strongly opposes the contention of the learned A.R. and submitted that although the Security Officer has admitted the difference between the quantity mentioned in the invoices and the quantity recorded in his register but Shri Omprakash Rathi, Asst. Manager has replied to a query raised to him that the differences in the quantity shall be explained through documentary evidence later on. Thereafter during the course of investigation, it was explained by Shri Omprakash Rathi that there are some difference in the quantity of invoices and the Security Officer's entry rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... removal of the goods on the basis of clearance register maintained by the Security Officer and the statement of Security Officer at the time of investigation. During the course of investigation, itself it has been explained to the departmental officers that there is no shortage of goods and no clandestine removal of the goods and the same were supported by various documents produced by the respondent before the investigating authority. It is also explained by the respondent that although the Security officer has maintained a register of clearance but it is a internal stock register of the goods. The goods were cleared finally from the factory gate on the basis of the gate pass and the clearance shown in gate pass are tallied with the invoi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ates. Therefore, the charge of clandestine removal of goods is not found substantiated. 9. So far as the discrepancy in the number of vehicle shown as MH-12G-5523 in Invoice No. 48, 49 and 50 in place of MWQ-5823 is concerned, I find that the fourth invoice No. 51 dated 24-4-1996 bears vehicle No. MWQ-5823 which tallies with the Gate Slip as well as finished goods outward register. Not only this but the quantity shown in all the four C. Ex. Invoices do tally with the quantity reflected in the gate slip and the outward register. It appears that at time of preparation of Invoice No. 48, 49 and 50 dated 24-4-1996 the appellants might have booked the vehicle No. MH-12G-5523 but at the time of actual loading of the goods vehicle No. MWQ-58 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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