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TMI Blog2017 (8) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... ments have not been retracted at any stage - the appellants have not been able to convince as to why the goods manufactured during 30.09.99 to 22.12.2009 were not entered in RG-1. The appellant did not make any entry of daily production continuously for 3 months. He has also given a finding that the procedures and safeguards for job work were not followed and appellants were clearing the goods on private challans/gate passes. We uphold the order of commissioner (Appeal) is relation to demand, interest and penalty on appellant no. 1 - The appellant no. 2 was clearly aware of clandestine clearances as he was responsible for day to day working of the company. Hence, penalty has also been correctly imposed on him. Appeal dismissed - decid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no. 2 explained that RG-1 register was not written from September, 1999 onwards because their accountant was not well. He admitted that they had cleared the goods without issuing invoices and without payment of duty. Further, in his statements dated 11.04.2001 and 22.07.2002, the appellant no. 2 stated that they had cleared terry towels during 28.09.1999 to 21.12.1999 without issuing invoices, without proper accountal and without payment of duty. He further stated that they cleared the goods during 14.07.1999 to 13.01.1999 on simple challans. The calculations from the resumed records were made and it was calculated that the appellant had cleared the excisable goods during 1998-1999 and 1999-2000 involving Central Excise duty of ₹ 7,7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Officers, the appellants did not produce the statutory records. It was only after the search that the RG-1 register was found below old records. The reasons for the same becomes clear from the fact that the appellant had not made any entries in the RG-1register for the continuous period of almost 3 months since 30.09.1999. The Director of the appellant himself admitted that the finished goods manufactured by them were cleared without entering in RG-1 register, without Central Excise invoice and without payment of duty. From the resumed records, it was found that appellant cleared the goods on simple private challans/jobwork challans without following the procedure prescribed in Central Excise Law. The culpability of appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X
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