9911796707
TMI Blog2000 (11) TMI 1158X X X X Extracts X X X X X X X X Extracts X X X X ..... al to duty amount under the provisions of Section 11AC of the Central Excise Act and imposed a penalty of Rs. 50,000/- upon Shri Naveen Malhotra (hereinafter referred to as appellant No. 2) under Rule 209A of the Central Excise Rules. 2. The brief facts of the case are that the factory premises of appellant No. 1, who are manufacturers of tents and parts thereof, was visited by the Central Excise officers on 28-4-1998 and physical stock verification of finished goods and scrutiny of records, resulted in detection of shortage of two different varieties of tents. The statement of appellant No. 2, Proprietor of the factory was recorded on the spot and he admitted the shortage and suo motu debited the excise duty of Rs. 3,78,487/-. Certai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 P. 4. A show cause notice proposing recovery of total amount of Rs. 10,80,914.36 P and proposing imposition of penalty was issued to the appellants. The notice was adjudicated by the Commissioner who upheld the charges in the notice and confirmed the duty demand and imposed penalty. Hence these appeals. The learned Counsel Shri Gopal Prasad states, at the outset, that the amount of Rs. 3,78,487/- and the amount of Rs. 2,999.68 P have already been debited by the appellant No. 1 and he is not contesting this liability. He is confining his arguments to the balance duty demand of Rs. 4,84,948.80 P plus Rs. 2,14,478.88 P. 5. We have heard Shri Gopal Prasad, learned Advocate and Shri M.M. Dube, learned DR and perused the records. Ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods covered by the corresponding invoices were partly transported through M/s. Agra Rajasthan Transport Corp. and through other transporters. The co-relation chart filed by the appellants is reproduced below : Annexure Chart showing co-relation of Qty. With Note and C.E. Invoice as per Annexure 'A' to SCN (1) (2) (3) (4) Inspection Note Quantity Sl. No. Validity Date Based as Annexure Tents (Pole + Pins) Total No. of Bdls. Date of Ack. of goods Tent Arctic Small MK-2 Complete 60 Rs. 01 23-11-97 'D' 750 75 75 900 14-2-98 02 12-12-97 'E' 400 40 40 480 14-1-98 03 31-12-97 'F' 619 62 62 743 27-3-98 04 11-1-98 'G' 600 60 60 720 12-5-98 05 14-1-98 'H' 620 62 62 744 12-5-98 06 25-1-98 ' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... categorically stated on 28-4-1998 that no advance GRs were issued and GRs were issued when goods were loaded on to the truck before their removal. Although Shri Shukla has deposed in his later statement recorded on 4-5-1998 that advance GRs are prepared for M/s. Naveen Textile Agencies, no valid reason has been given as to why normal practice of M/s. Agra Rajasthan Transport Corporation of issuing GRs only after the goods have been loaded in the trucks, was deviated from only in the case of appellant No. 1. The appellant No. 1 has also not been able to establish that other transporters through whom they also despatched their goods, followed the procedure of issue of advance GRs. Even as regards quantity, the appellant has not been able to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
