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2011 (7) TMI 188 - CESTAT, NEW DELHIConsification - Demand - Penalty under Rule 173Q as well as Section 11 AC - Clandestine removal - shortage of grey fabrics - Find that at the time of officer s visit to the respondent s factory, the stock of PV Shirting in the RG-1 Register was shown as 84316 Sq.mtrs. and the entire production of PV Shirting had been shown on 17.08.98, which is impossible more so when the production slips pertaining to the production of PV Shirting on 17.08.1998 totalled only upto 4316 sq.mtrs. from which it is clear that this was the actual production of 17.08.98, which had originally been recorded in the RG-I Register and immediately after the officers visit, the same was hurriedly changed to 84316 - Shri Deepak Srivastava, Excise Clerk in his statement recorded under Section 14 of the Act has clearly stated that the figure 8 was added before the figure 4316 immediately after the officers visit to the respondent s factory and this was done on the instruction of Shri M.P.Agarwal, Managing Director of the respondent company who promised to send the production s slips to justify that much production on 17.08.98 - Therefore, hold that the Commissioner (Appeals) s findings that there was no excess stock in RG-I Register and there was no contravention of the Rule 53 of the Central Excise Rules, 1944 is not correct - Decided against the assessee.
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