TMI Blog2001 (8) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... cturing M.S. Round Bars, on the following grounds :- - that the assessee had not maintained statutory records properly, - not followed the Central Excise procedure properly, - not determined the duty thereon by suppressing the production, - and clandestinely removing the goods. 2. It is contended before us by the learned Counsel for the appellants that the production which has been assumed by the adjudicating authority at a very high level namely nearly 200% not in a legal and proper manner. Learned Counsel further states that the reliance has been placed on the hand-books prepared by the workers by the adjudicating authority in passing the impugned order which is deprecated by the Tribunal in decisions rendered in certain cases. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... At the outset we can state that the thrust of the case of the assessee is that there cannot be reliance on the hand-book maintained by the worker as it is not reflected the true state of affairs. Reliance has been made strongly on the observations of the Tribunal in its judgment in the case of Gurpreet Rubber Industries v. CCE - 1996 (82) E.L.T. 347. In that case the worker has prepared certain papers and reflected the production. On the facts before it the Tribunal has come to one particular view. But in this case the hand-book prepared by the worker has been signed by the Managing Director which has been emphasized by the DR during his argument. This changes the complication of the entire case. This fact distinguishes the instant case fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n on the black-board and ask to supervisor and do verify the numbers are written on black-board are whether correct or not. In general there is no mistake in it. It may be less or high. After this verification, discussed with our owner Shri Babulal and tell him that today so so production has been manufactured. As per that, I do production-slip and thereafter makes RG 1 registers." 6. This reveals that before entering the RG 1, discussion takes place with the Managing Director and only after his concurrence some figure is entered. That may not reflect the true production. The figure shown in the RG 1 is not correct one. The said statement, we are told, was not retracted. Therefore the thrust with which the impugned order has been made is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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