TMI Blog2003 (10) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... are being disposed off by this common order. 2. Appellants are a manufacturer of Poly Propylene Dop dyed yarn out of P.P. chips and also texturing the same. On 24-6-1996, the officers visited the appellants' factory and found that 197 cartons containing P.O.Y. yarn and 136 cartons of texturised yarn were not entered in the R.G. 1 production records. Proceedings were launched. The non-accounted g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime, to cause for a visit of penalty and confiscation liability under Rule 173Q(1). Rule 173Q(1)(a) mandates a breach with intent to evade. In the present case, the day previous to the visit was a closed day for the staff. The production of 22nd and 23rd remained to be entered into when the officers visited. The appellants plea that they were not allowed to make an entry by the officers has to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts and circumstance of the case and since 23-6-1996 was a holiday and the impugned order do not disclose any Trade Notice/Public Notice stipulating at what time of the day an entry is required to be made in R.G. 1. The non effecting an entry in the statutory record on 24-6-1996, at the time of visit of the officers, would be, if at all an infringement, which should not call for a penalty. Po ..... X X X X Extracts X X X X X X X X Extracts X X X X
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