TMI Blog1994 (2) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order, penalty of Rs. 50,000/- has been imposed on the Appellants for not entering the production and clearance from 12-3-1991 to 15-3-1991 in their RG 1 Register. The Appellants have submitted that the entry for 15-3-1991 was to be made by them on 16-3-1991 but the Central Excise Officers seized the records on the morning of 16-3-1991 and they could [not], therefore, make the entries for that day (15-3-1991). As regards the entries relating to the other days, namely, 12th, 13th and 14th, they have admitted that there was lapse in the posting of entries in the RG 1 Register from the basic documents already prepared by them from their production figure of 12-3-1991 to 14-3-1991 and clearance figure from 13-3-1991 to 14-3-1991 as in G.P. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is said order the Collector of Central Excise, Patna had adjudged the duty payable by them as Rs. 27,93,328.65 on different varieties of wires which had been evaded by them during the period October, 1990-11th March, 1991. Likewise, a sum of Rs. 11,29,124.57 was demanded as duty evaded on removal of Bolts, Nuts, and Rivets during October, 1990 to 15th March, 1991 by taking the highest rate available in their Price List dated 1-11-1990. This was done in the absence of entry in RG 1 Register, specification-wise, as stated by the Collector in his order. Further, he directed the Assistant Collector, Jamshedpur II Division to intimate the amount of duty, if any, leviable, on wire rod manufactured by them during 12-3-1991 to 14-3-1991. A penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 173Q is for more serious offences and provides for stiffer levels of penalty. There is no charge here that the non-entry of the manufacture and clearance was mala fide and was due to an intent to evade duty. There is no other evidence pointing to such a charge. On the other hand, the Appellants have submitted that Gate Passes had been issued by them and the production Reports had also been prepared but these were not posted in the RG 1 Register due to the lapse of their concerned person. Whatever be the reasons, non-entry of production and clearance in Statutory Register is an irregularity and an offence. In the present case, the said offence does not appear to have any Revenue implication, nor has the department made out a case that s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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