9911796707
TMI Blog2011 (2) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... irregular marble slabs made out of imported marble blocks and 345.074 sq. mtr. of green marble slabs made out of indigenously procured green marble blocks, vis-a-vis the balance in the records. Inquiry was made with Shri J. Arora, Director of the appellants unit, who stated that excess stock of irregular marble slabs may be due to difference in sale/purchase dimensions over the period of one year. Not satisfied with the explanation, of the Director of the appellant company, the appellant were issued a show cause notice for confiscation of the excess stock and imposition of penalty under Rule 25 of the Central Excise Rules, 2002 with option to be redeemed on payment of redemption fine of Rs. 70,000/- and beside this, penalty of Rs. 1,32,350/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T. 390 (Tri. - Ahmd.), wherein it was held that mere non-entry of finished goods in RG-1 register will not render the goods liable for confiscation unless it is supported by past conduct of the assessee in removing the goods and raw materials in the manufacture finished goods are also not accounted for. He also pointed out that the alleged excess is only 0.44% production of the total production during the year and the reason for the same, as given by the Director of the appellant company was the difference in the sale/purchase of over a period of time and that the Director of the appellant company Shri J. Arora has never admitted that there is intentional non-recording of production in the statutory records. He, therefore, pleaded that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Rules, 2002. As per sub-rule (2) of Rule 17, the EOU is required to maintain a prescribed format an account relating to production, giving the description of the goods, quantity removed, and also the duty paid. This provision would be applicable even if the goods manufactured by the 100% EOU or non-excisable. However, in this case, the appellant's plea is that while the record of production of the goods and the clearance was being maintained, there were some discrepancies between the quantity of slabs recorded and the quantity actually found on account of mistakes entry regarding quantity of the slabs which are of irregular shape. It is also plea of the appellant that the excess quantity found is only 0.44% of the total quantit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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