9911796707
TMI Blog2002 (2) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... ss than what was recorded in Form IV register. Both these goods viz. processed fabric and grey fabric were seized. Shri Rajendra Gupta, Authorised Signatory in his statement deposed that the excess finished goods were manufactured on 4-2-98 and 5-2-98 and the entries of the goods were not made in RG-1 register as the same were to be removed clandestinely without payment of duty. The Officers of Central Excise further searched the private godown near their factory on 9-2-98 which resulted into recovery of 20029.30 meters of processed cloth and 58622.40 meters of grey cloth (raw material). These goods were also seized. Shri M.P. Baldi, Director of the appellants in his statement deposed that the quantity of fabrics mentioned in the documents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner of Central Excise, Jaipur passing an order dated 9-7-99 directing as per the particulars below :- (i) 15,287.80 meters processed fabrics valued at Rs. 3,21,044.00 seized from the factory premises on 6-2-98 are ordered to be confiscated under Rule 173Q. However, an option is given to the appellants to redeem the same on payment of a fine of Rs. 80,000/-. (ii) 20,029.30 meters processed fabrics valued at Rs. 4,59,738.90 seized on 9-2-98 from the godown of the party are ordered to be confiscated under Rule 173Q. However, an option is given to the appellants to redeem the same on payment of a fine of Rs. 1.15 lakhs. (iii) The demand of Rs. 4,48,238/- is confirmed on the party in respect of the goods clandesti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... position of 100% penalty is not mandatory. It is observed from the records that Shri Rajendra Gupta, Authorised Signatory of the appellants, Shri M.P. Baldi, Director of the appellants and Shri Prabhu Dayal, Clerk in their statements dated 6-2-98, 9-2-98 and 4-3-98 respectively have confirmed that the quantity of fabrics mentioned in the documents recovered from their factory on 6-2-98 was received from the customer, out of which some fabrics were kept in the private godown. It is also admitted that all the challans/bills/papers recovered from the factory premises were genuine and the fabrics were removed after processing, without making any entry in the statutory records and without payment of Central Excise duty. These inculpatory stateme ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
