9911796707
TMI Blog1986 (6) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... s. of electrical laminations, 30 pcs. of transformers and 3014.7 kgs. of toraidal core. A shortage of 238 kgs. of electrical laminations in bonded store room involving a duty of Rs. 1,158 54p was also observed by that Preventive party when they visited the appellant's factory at 12-30 P.M. on 15-12-1983. It was also observed that duty on transformers cleared under regular and valid gate passes No. 1320 to 1323 all, dated 14-12-1983 was not debited in the PLA. The duty was, however, subsequently debited after detection by the Preventive party. 3. The adjudicating authority has confiscated the excess stock found as referred to above and has imposed a fine of Rs. 25,000/- in lieu of confiscation on the finding that these were not account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments of the two store keepers were not reliable. In respect of some of the goods regular records of production at the shop floor are maintained and these records are also regularly checked by the Central Excise officers. Entries of these goods were made in those records and therefore, there could not be any question of malafides in not making the entries in R.G.I. 5. In respect of transformers the learned Advocate further submitted that these were still to undergo testing before they could be considered as finally and fully manufactured and until the testing is done entry is not made in the R.G.I. 6. The learned Advocate has also pointed out that the places of storage of these goods which have been found in excess are such whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds could not be maintained have necessarily to be looked into in each case. Any fine and penalty for not maintaining the records proper has to be commensurate with the facts and circumstances available in each case. Having regard to all the facts and circumstances as available on record, I find sufficient force in the plea of the appellant that the entries could not be made due to the sickness of the two store keepers. No evidence has been adduced by the department that the statements of the two store keepers recorded on the day of seizure are in any manner false or untrue. The possibility of weighment error against a huge quantity lying in stock cannot be ruled out in respect of the goods found to be short. Since in any case duty has alrea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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