Suppression of production through incomplete excise records justified confiscation, redemption fine, vehicle confiscation, and penalty.

Exercise note book entries, the director's statement, and internal references were treated as evidence that Polyvinyl Acetate Dispersion had been manufactured during the relevant period. The contrary claim that the entries merely recorded the start of batches or issue of raw materials was rejected for want of supporting evidence. On that basis, failure to enter production in statutory records was treated as suppression of production and non-accountal of excisable goods, making the goods liable to confiscation and justifying the connected redemption fine, confiscation of the transport van, and penalty.

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Issues: Whether the unentered batches of Polyvinyl Acetate Dispersion were actually manufactured during the relevant period and, if so, whether the goods were liable to confiscation and the appellant liable to penalty.

Analysis: The entries in the exercise note book, read with the director's statement and the internal references such as the opening note for the new financial year and repeated use of the word "yield", showed that manufacture had been completed during the period in question. There was no evidence to support the contention that the entries merely marked commencement of batches or issue of raw materials. On that basis, the omission to enter production in the statutory records amounted to suppression of production and failure to account for excisable goods. Goods so removed in contravention of the Central Excise Rules were liable to confiscation, and the connected fine, confiscation of the transport van, and penalty were justified.

Conclusion: The issue was decided against the appellant. The goods, the van, the redemption fine, and the penalty were upheld.

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