TMI Blog2001 (2) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... , Calcutta-II has confirmed the duty of Rs. 10,86,887.23 against the appellants by upholding the charges of clandestine manufacture and removal of biscuits from their factory during the period, 1991-92. Penalty of Rs. 1.5 lakh was imposed under Rule 173Q of the Central Excise Rules, 1944. Apart from that, unaccounted biscuits totally valued at Rs. 31,786.00 were confiscated with a redemption fine of Rs. 5,000.00. 3. The appellants factory was visited by the Central Excise Officers on 28-9-1992. As a result of search of the said premises as also of the residential premises of its proprietors simultaneously, incriminating documents were found in both the places and the same were seized. Biscuits valued at Rs. 31,786.00 were found in excess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their accountal in the statutory records. 6. Para 5 of the show cause notice which has been upheld by the Commissioner, refers to the private records recovered from the residence of the partners showing unaccounted production. The same are in date-wise loose sheets and show production of the various brands of biscuits manufactured by the appellants, which have not been reflected in the RG-1 register. Taking one example it is seen that the loose sheets recovered from the residential premises of the partners reflect the production of 12CB and 469CB of Thin brand biscuits, whereas only 50CB of Thin brand have been recorded in RG-1 register on a particular date. Similar entries have been found in the other brands being manufactured by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id documents recovered from the residence of Sk. Md. Idrish belonged to. The Revenue has not proved that the said loose sheets related to the appellant company. As such the demand could not be treated to be established by evidence. For the similar reason, he challenges the imposition of personal penalty and confiscation of the seized goods. Reliance in this regard was placed upon the Tribunal s decision in the case of Madhu Foods Products v. Collector of Central Excise, Hyderabad reported in 1995 (76) E.L.T. 197 (T) and on the decision of the Tribunal in the case of Threads (India) Limited v. Collector of Central Excise, Kanpur reported in 2000 (117) E.L.T. 644 (T). 8. Shri A.K. Chattopadhyay, learned JDR for the Revenue reiterates the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the other two biscuit manufacturing factories. Further, on enquiry during the course of hearing, the appellants could not satisfy us that the other two factories are also manufacturing the same brand of biscuits. As the documents in question clearly show the manufacture and production of a particular brand of biscuits which only the appellants are manufacturing, it has necessarily to be concluded that the said documents belonged to the appellants. In any case, the appellants have not produced any evidence on record to show that the same belonged to other factories. As such, we do not find any merits in the above plea of the appellants. 10. We also note that the reliance by the learned Counsel on the two Tribunal s decisions, is not appr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
