1980 (11) TMI 57

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..... e and the issues involved being clear Government do not consider it necessary to grant personal hearing before deciding the Revision Application. 2. In this case the petitioners were penalised inter alia for non-maintenance of proper accounts in as much as entries in the R.G.1 register did not show all the production that was physically noticed by the officers on their visit to the factory on 18 .....

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..... m them. 4. Government consider that the petitioners' explanation for their failure to enter the production of 16th and 17th by 18-1-1974 is not tenable. Government observe that the R.G. 1 register has two columns, one for the quantity produced which may remain in the finishing room till packing etc., is completed and another column for goods brought to bonded warehouse after packing. In this cas .....

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