TMI Blog1999 (7) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order]. - Briefly stated facts of this case are as follows :- 1.1 On a visit by the Central Excise Officers on 9-9-1995 the Excise Officers found that the appellant had not maintained the statutory Central Excise records up-to-date as follows :- (i) they cleared (a) steel rounds 112.425 during 7-9-1995 to 9-9-1995 involving Central Excise duty of Rs. 2,09,920.25, (b) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed on the appellant. He has also imposed a penalty of Rs. 25,000/-. He also confirmed the duty amount of Rs. 2,59,568.98 which has already been debited by the party on account of non-debiting of entries in RG.23A/Pt.II or PLA. 1.3 On appeal, the appellant herein did not succeed. 2. Learned Advocate Shri K.K. Anand for the appellant has submitted that the appellant herein is a manufacturer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re of the Central Excise procedure required to be followed. It is in these circumstances that the entries could not be made. He otherwise submits that there was no intention of committing any evasion of duty by not making the entries. It is simply improper maintenance of account for the reasons beyond their control inasmuch as the concerned clerk maintaining the record was on leave. Learned Advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the relevant RG.23A/Pt.II or PLA was not made. He submits that the invoices issued by the appellant are computer generated and therefore, there is a possibility of misuse of the invoices by not debiting the entries. There could be chance of misuse of entries by way of destroying the debit entries. On the question of non-accountal of the final product, M.S. Billets, learned JDR submits that it is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... last three days and he was not aware of the Central Excise Procedure. Same way, non-making of entries in respect of other two accounts is also explained on account of their regular person being on leave. The contraventions are of technical nature. Therefore, I am of the view that there is no justification for confiscation of goods as also for imposition of penalty. Hence, I allow the appeal with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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