TMI Blog1980 (9) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... (Punjab) against the Order (Original) No. 32-CE/75, dated 16-8-1975 passed by the Collector of Central Excise, Chandigarh. 2. In this case, Central Excise Officers visited the factory of the appellants on 12-3-1975 and on physical verification of the packed tins of vegetable product of different brands lying in the EB-4 store room vis-a-vis the book balance in the RG-I, found a shortage of 456 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leaded that the Central Excise Officers had confirmed the verification of the goods only to the godown for the final finished goods and that they did not care to conduct a thorough verification in the other sections of the factory. In support of this contention they have referred to the Show Cause Notice wherein it has been stated that physical verification was conducted only in the EB-4 store roo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in this case. The prosecution ended in the Judicial Magistrate exonerating them of the charge. In support of this contention a certified true copy of Judicial Magistrate s Order has also been furnished. 7. The Board has carefully considered the written submissions in the memorandum of the appeal and the oral submissions made by S /Shri Bharat Das and A.K.S. Bedi, Advocates who appeared on beha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in various sections of the factory of the appellants was not conducted at the time of the booking of the offence. 10. It also appears that no other evidence was collected to establish the alleged clandestine removal of V.P. by the appellants. 11. It is also observed that no effort was made to record the statement of Shri Kumar, the manager of the factory before framing charges against the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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