TMI Blog2001 (3) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... real production of tread rubber has been suppressed and there has been clandestine removal during the period 1981-86, is vitiated. 2.The principal contention is that guidelines contained in Rule 173E of the Central Excise Rules have been ignored. Counsel contends that the number of employees are 4; that the power consumption is as set out in the certificate issued by the Assistant Executive Eng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egister. In addition, there were statements from the buyers of the goods manufactured in the petitioner's factory, which showed the receipt of quantities which had not been accounted for in the manufacturer's record. Besides, there were also records to show the movement of large quantity of goods from the petitioner's factory which had not been accounted for the RG 1 records. 5.The conclusion re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner regarding electricity consumed ignoring the other materials on record which clearly indicate the production and removal clandestinely of quantities which are not shown in the R.G register, therefore, would be wholly unsafe. Moreover, there is no statutory rule which lays down that the authorities must accept the capacity of the unit as being limited to what the permissible load, or the actu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in prejudice. It is the duty of Counsel to be present when the matter is set down for hearing and in the absence of any restraint on the authority to proceed with the adjudication, parties have no right to keep away, nor do Counsel has such a right when they represent those parties. Moreover, the petitioner had ample opportunity to present its case which it did before the Tribunal. The Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
