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2013 (8) TMI 94 - AT - Central ExciseExcess amount of stock of finished goods found than the recording in RG-1 register – In respect of excess of 17.822 M.T. of laminated fabrics and 2350 woven sacks - Production of the woven sacks is 3,00,000 and during one 8 hours shift they would have produced 1,00,000 bags. Since production of the previous day has been entered in the RG-1 register at 8 a.m. on 30th January 2010, the production recorded at 5 p.m. on the day of visit would represent the production of about two shifts which would be about 2,00,000 bags, as against this the stock found was 1,71,000 which is well within the quantity of the bags which would have been produced during that day and which would have been entered in the RG-1 register next day - Respondent were producing on an average 15.6 M.T. of laminated fabrics in a day. The Panchnama does not show as to whether for determining the excess unaccounted production of laminated fabrics, the fabrics in unpacked condition has also been included. Looking to the fact that every day, the factory manufacturers 15.6 M.T. of laminated fabrics and on any day in addition to this, there was some quantity of laminated fabricated in unpacked condition - There was no excess stock and that the stock which is alleged to be unaccounted excess stock would have been entered in the RG-1 register on the next day – Decided against the Revenue.
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