TMI Blog2004 (5) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... d Rs. 1 crore each on the Vice President and Deputy Manager. The Company and their officers have filed the stay applications to seek waiver of the pre-deposit. The appellants were issued show cause notices dated 20-8-1999 raising demands. The allegation against the appellants is that in terms of the private records pertaining to production of clinker and cement, it was found that there was non-accountal of excess quantity of production in the RG-1 register. Therefore, it was presumed that there was excess production of 59,245-113 MTs of cement and 5,286-450 MTs of clinker during the period from November 1994 to January 1996. 2. The appellants strongly refuted the allegation of excess production and removal of goods clandestinely. It is th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entries made in the log book which is a private document with that of RG-1 register. We have heard ld. Senior Counsel, Shri M. Chandrasekaran and ld. JCDR in the matter. 3. Ld. Senior Counsel took us through the entire records and pointed out that the audit had looked into the allegation made in the earlier show cause notice dated 25-11-1997 and being fully satisfied with regard to the records maintained by the appellant had dropped the proceedings. It is his submission that the demands cannot be confirmed mainly because of discrepancies said to have been found from the entries made in the log book vis-à-vis RG-1 register. In the absence of any iota of evidence on record to show that there was higher production and clandestine removal of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. There are no statements recorded from any responsible officers with regard to such acquisition of raw material and clearances without payment of duty. The Apex Court has already indicated that electricity consumption is a good factor to indicate excess production. There is no investigation done by the Department with regard to excess consumption of electricity. There is no allegation that the appellant, a limited company, has received the amounts by sale of the goods. There is no seizure of goods and further no statement from any purchaser has been recorded with regard to the clearances of such a huge quantum of cement to an extent of 59245-113 MTs of cement and 5286-450 MTs of clinker for the period in question. There was no investigati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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