TMI Blog2021 (8) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... t that the production was continuously going all the days till 12.01.2015. Therefore, it cannot be presumed that there is no production on 13.01.2015 - it is obvious that whatever production have taken place from 13.01.2015 at 11.45 am till 14.01.2015 at 6.30 am the same could not have been entered in RG-1 Register as the same was taken by the officer with them. The said day s production was recorded by the appellant in new RG-1 Register. There is no iota of evidence that the appellant has any intention to clear suchalleged excess stock without payment of duty. In the Order-In Original the same day s production was not doubted. In this undisputed fact, this is not a case of non accountal of excisable goods as that accounting of the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 14.01.2015. The RG-1 Register which was taken into custody of the officers was written up to the stage mentioning the opening balance on 13.01.2015. Statement of Shri Sunil Dhiman recorded on 14.01.2015, wherein he stated that he is not aware of the reason for the excess at the material time. The department also recorded statement dated 02.06.2015 of another manager of the appellant s company, Shri Manish Ranjana Harit, in which he stated that the stock of the said excess quantity remained unaccounted due to failure of the concerned person. On the basis of the above investigation the Show Cause Notice dated 22.06.2015 was issued to the appellant which proposed confiscation of the said alleged excess stock of 102.415 M.Tons of MS TMT Bars ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing, the alleged excess stock of 102.415 was the production of the same period when the panchnama proceeding was going on. Since the Central Excise Officers has taken over the RG-1 Register in the morning itself on 13.01.2015 the production of that day could not be entered and the same was treated by them as unaccounted stock. He submits that after taking over RG-1 Register written up to the stage of opening balance of 13.01.2015 by the officers, the appellant started the new register wherein the production of MS TMT Bars of 13.01.2015 i.e. 119.550M.Tons was accounted for accordingly, there was no excess stock. He submits that in the Order-In Original it was held that the alleged excess stock was the same day production which could not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 (341) ELT 425 ABS Metals upheld in 2017 (354) ELT A200 CCE Vs. GAL Aluminium Extrusions P. Ltd-2011 (274) ELT 582 CCE Vs. Continental Chemicals-2002 (140) ELT 116 Kwality Tube Industries Vs. CCE-2008 (232) ELT 813 CCE Vs Kwality Tube Industries-2009 (240) ELT 20 (Guj.) Technovinyl Polymers India Vs. CCE-2018 (1) TMI 632-CESTAT - AHMEDABAD. 2.2 During the hearing the bench desires to see other record if any in support of the production of the day i.e. 119.550M.Tons of MS TMT Bars 13.01.2015 showed in the RG-1 register. The Learned counsel submitted a letter dated 07.06.2021 enclosing the copy of Form 4 register which is anaccount of raw material showing the use of raw material on 13.01.2015 and quantity of production ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is a consumption of 124.530M.Tons of MS Ingots recorded on 13.01.2015 out of which the production was shown of MS TMT Bars of 119.550M.Ton was shown as recorded and the Burning Loss of 3.110M.Tons and End Cutting 1.870M.Ton was recorded. On the basis of this it is clear that the appellant have used raw material on 13.01.2015 for the production which resulted into the production of MSTMT Bars of 119.550M.Tons. It is also a fact that the officers have taken over the RG-1 Register at 11.45 am on 13.01.2015. Therefore, it is obvious that whatever production have taken place from 13.01.2015 at 11.45 am till 14.01.2015 at 6.30 am the same could not have been entered in RG-1 Register as the same was taken by the officer with them. The said day ..... X X X X Extracts X X X X X X X X Extracts X X X X
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