TMI Blog1993 (12) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... m, Member (J)]. On 10-5-1985, officers of the Directorate of Revenue Intelligence, New Delhi along with Officers of the Central Excise Department searched the factory premises of the appellants herein who are licenced manufacturers of glass and glassware, checked the stock and accounts and detected the following irregularities: (a) Shortage of 23963 dozens of finished glass and glassware a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hifts, finished goods of the date were not accounted for as the concerned Clerk was out of the factory and hence the excess found was actually production of the previous day i.e. 9-5-1985 which production was yet to be entered in the statutory records. A show cause notice proposing levy of duty and imposition of penalty was issued to the assessees. The adjudicating authority confirmed a duty deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factory, due to the death of one of the brothers of one of the partners and they had no knowledge of the state of affairs prevailing in their factory. The excess detected was in fact the production of the day prior to the date of seizure which would have been duly accounted for in the normal course. The goods mentioned in the chits found by the officers in the factory were removed by the employee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned. Therefore, duty on the excess is payable at the time of removal after entry in the RG 1 register. Regarding clandestine removal, even assuming that the labourers had removed the goods, there is no reason as to why the labourers should take care of the records and the quantity and description of the goods being removed by them and leave it with the gate keeper from whom the chits were recovere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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