TMI Blog2001 (8) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... a manufacture of mono-filament yarn. The impugned order has confirmed the duty demand of Rs. 1.25 lakhs and a penalty of Rs. 25,000/- on the appellant. The reason for the action taken is that shortage of 5637 kgs. of yarn was found in the appellants factory when the Central Excise Officers visited the factory on 23-2-1993. In short, the charge is that the appellant had removed without payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The learned Counsel for the appellant submitted that this report was made more than one year before the visit of the Officers on 23-2-1993. He also pointed out that the appellant s Partner namely Shri C.L. Tewari, had explained to the visiting Officers on 23-2-1993 itself that 5637 kgs. of yarn had turned into waste and they were manufacturing dana from the said waste. The Counsel pointed out t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge of 5637 kgs. filament yarn, there was an excess of 220 kgs. of dana also in the appellant s factory. According to him, this clearly showed that the appellant s explanation was not factually correct and the authorities were justified in rejecting the explanation. 4. The case has been made purely based on the record of production (RG-I) kept by the appellant himself. This quantity had been figu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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