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1997 (12) TMI 302

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..... nce in the RG 1 was 234.800 M.T. against which the officers allegedly found stock of 240.500 M.T. and therefore, seized the excess balance of 5.700 M.T. 3. It was his submission that with the show cause notice dated 22-6-1992 issued by the Supdt., the appellants requested for supply of the copy of RG 1 for the relevant period and also to be apprised with the method adopted for arriving at the weight of the M.S. Ingots as 50/60 kg each. But, neither the copy of RG 1 nor any information about the method adopted was given. The A.C., without giving any reason or refusal to supply the copy of RG 1 and method adopted for calculating the excess, decided the case against the appellants. The Collector (Appeals) also did not discuss the legality of .....

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..... has not been correctly ascertained, he would like to draw attention in particular to the operative portion of the order of the Collector (Appeals) in which it was observed as follows :- Excess of 5.700 MT of M.S. Ingots, as found by the visiting Central Excise Officers, was admitted by Shri Mukesh Kumar, Director of the Company who witnessed the checking and seizure. If he was not satisfied by the manner and method of weighment, he could have put his objection in writing which he failed to do so. He also did not object to the manner and method by which the officer had arrived at the average weight of an ingot. In the circumstances, agreeing with the reasons given by the adjudicating authority in the impugned order, I uphold the confisca .....

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..... ives and having been signed by them could be made a basis of these proceedings, once such question had been raised, the necessary information/clarification could be provided and further verification could be done, if necessary. 11. Since all the relevant aspects have not been taken into account, and it was necessary to ascertain the correct position in order to be able to adjudge whether any confiscation or penalty was called for and if so, the right extent thereof (depending upon the degree of seriousness of the matter); I, therefore, set aside the impugned orders and remand the case to the A.C. for de novo adjudication in accordance with law with the direction that he should pass a speaking order covering all the points raised before hi .....

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