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TMI Blog2014 (4) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... re found loaded with the final product without any corresponding excise papers issued by the appellant. Further investigations were conducted resulting in excess goods which were found to be not entered in records and were put under seizure. Separate proceedings stand initiated against the appellant in respect of such facts. 3. During further course of investigation, the Revenue laid their hand on one production register, the scrutiny of which revealed that the goods mentioned therein do not stand entered in the RG-I register. They also recovered weighment slips from the appellant's factory indicating that the appellant had been clearing the goods without making entries in the statutory records. 4. During further course of investigation, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Rs.20 lakhs. He further submits that the benefit of SSI exemption does not stand extended by the Commissioner on the ground that they have another unit at Ghaziabad and as such the clearances of that unit have to be taken into consideration. The contention of the ld. Advocate is that if the benefit of SSI is extended, the duty demand on the said count would come down to around Rs. 10 lakhs. 7. The balance demand stand solely confirmed on the basis of the weighment slips tendered by Shri Jaiswal read with the statement of Shri Rajendra Prasad Jaiswal. The appellants contention is that the said statement of Shri Rajendra Prasad was recorded by the Revenue in connection with investigations being made by them against another concern M/s Apo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es from one or more factories of the same manufacturer have to be clubbed together. 9. Ld. Advocate also reflects upon the poor financial condition of the appellant as is clear from balance sheet reflecting profit of around Rs.42,0000/- 10. We find that major part of the demand stand confirmed against the applicant on the basis of weighment slips recovered from Jain Dharamkanta. We have seen the weighment slips produced before us. It is seen that the name of the appellant does not appear on the said weighment slips and there are no signature of any authorised representative of the appellant. The Revenue has taken the said weighment slips as belonging to the appellant on the basis of the statement of Shri Rajendra Prasad Jaiswal, who could ..... X X X X Extracts X X X X X X X X Extracts X X X X
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