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TMI Blog2019 (8) TMI 1100X X X X Extracts X X X X X X X X Extracts X X X X ..... Nandakumar, Authorized Representative for the Respondent ORDER This appeal is filed by the assessee against the Order-in-Appeal dated 30.06.2017 passed by the Commissioner of G.S.T. and Central Excise (Appeals-II), Chennai. 2.1 It is the case of the Revenue that based on the intelligence gathered that the appellant had not properly accounted for its production and that it had removed the excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 5,16,000/- under Rule 25 ibid and also imposed a fine under Section 34 of the Central Excise Act, 1944 in lieu of confiscation. The appellant having not met with success in its first appeal before the first appellate authority, has filed this appeal. 3. Today when the matter was taken up for hearing, Shri. R. Suresh, Ld. Advocate, appeared on behalf of the assessee and Shri. L. Nandakumar, Ld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Advocate and not on the non-recording of production. 5.1 The other submissions of the Ld. Advocate inter alia are that in respect of other aspects like procurement of raw materials, recording of electricity consumption, etc., no irregularity was found or even alleged; that no recording or even whisper as to any sales outside the books and that there is no examination of the transporter; that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this plea right from its reply to the Show Cause Notice. The adjudicating authority having taken note of the appellant maintaining its records under ERP method, however, has not reacted and nor has he found fault with the same. 5.2.2 The appellant also claims that it has been following the ERP system since 2010 for accounting purchase and sales and also in the preparation of its annual statement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out that the conditions of Rule 25 ibid remain unsatisfied. When Clause (b) of Rule 25 speaks of 'account', the adjudicating authority has to find out that the same was not accounted anywhere, not just in RG-1 but even in ERP, since the Central Excise Rules also recognize ERP as a method. 7. For the above reasons, I am of the considered view that the proceedings are concluded in haste, without p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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