9911796707
TMI Blog1977 (8) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... he Central Excise Tariff. They receive semi-processed Art Silk Fabrics for processing from other Mills and their own sister concerns like Delhi Cloth Mills and Swatantra Bharat Mills. They also send their own semi-processed Art Silk Fabrics to their said sister concerns for further processing and return. All these movements take place under bond on A.R. 3s. 2. The assessee was found to have sen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fice show cause notice of even number dated 11-3-1977, were that they had not accounted for in R.G. 1 record 7,24,302 and 55,770 L. Metres of semi-processed Art Silk Fabrics sent by them for processing to their sister concerns M/s. Delhi Cloth Mills and M/s. Swatantra Bharat Mills respectively during the period from 1-7-1974 to 30-6-1976 that they failed to maintain the prescribed records in Appen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed fabrics, and that it was not mandatory on their part to maintain R.G. 1 Register at off-the-loom stage i.e., for the grey fabrics because only the fully and finally finished and marketable Art Silk Fabrics were to be accounted for in R.G. 1. They also requested for a personal Hearing, which was granted to them on 25-5-1977. 6. Shri G. Dubey, a representative of the Assessee alongwith Shri D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at all to be taken into account, in question being negligible may be condoned. 7. I have carefully gone through the case records, the reply to the show cause notice and the submissions made by the assessees at the time of Personal Hearing. It is observed that there is no provision in R.G. 1 to record the grey Art Silk Fabrics, R.G. 1 is a record of manufactured goods and fully finished stock de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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