9911796707
TMI Blog2004 (3) TMI 585X X X X Extracts X X X X X X X X Extracts X X X X ..... Industries, Palej. Enquiries revealed both trucks to be loaded at M/s. Sagar Industries. The drivers could not produce any documents. It was learnt that the trucks were loaded, sent to weigh bridge & were intercepted on the way back. The Invoices Nos. 957 & 958 dated 29-1-99 of M/s. Jhaveri Polymers Ltd. the appellants, prepared were not debited in the duty payment records. The woven sacks were said to have been received from the job workers M/s. Sagar Industries, further investigation revealed a shortage of 53,542 nos. of woven sacks in the factory. The SCN issued was adjudicated & the Joint Commissioner ordered - (i) Confiscation of 50,000 woven sacks and PP tapes found in the truck under Rule 173Q(1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es could flow from such a lapse in the circumstances. (d) As regards the 50,000 pieces of sacks, the same are said to have been returned for job worker and were found in a lorry out side the premises of the job worker viz. M/s. Sagar Industries. The challans are dated 28-1-99 evidencing the return of the sacks to M/s. Jhaveri Polymers and second lot was to be received back on 29-1-99 and was intercepted is a place which can be accepted in facts of this case. The non debit of the Invoice No. 958 vide Entry No. 4368 dated 29-01-1999 as seen on the photocopy of invoice now submitted which shows the time of removal as 14.45 hrs. and time of preparation on 14.15 hrs indicates that the entry, was required to be effected in betw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ived from the job worker are fully entered in RG 1 records even the 50,000 pieces sacks was still on the way would explain the physical shortage. The duty demand made is not upheld. (g) The case is made in gross violation of the Circular of the Board not to book technical offence case (207/37-M/77-C, dated 21-9-78) and the assessee have been visited with harsh consequences which was not called for. (h) Since no duty demand are being confirmed, penalties as imposed under Section 11AC are set aside. The penalty under Rule 173Q for non-debit of the amounts is not called for. The same is set aside since no shortage of 50,000 pieces of sacks is found to be established. 2. In view of the fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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