1990 (2) TMI 185

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....d partly on raw material (HR sheets) supplied by customers, 3 public sector oil companies namely, Indian Oil Corporation Ltd., Bharat Petroleum Corporation Ltd. and Hindustan Petroleum Corporation Ltd. exclusively for them. 1(b) Learned Counsel further stated that this is a case in which basically two charges had been framed against the appellants, (i) incomplete and improper maintenance of prescribed record and (ii) Clandestine removal of the goods in question. 2. They admit the first charge in as much as RG-1 register was not maintained upto date. 3. It is, however, their contention that merely because RG-1 register was not maintained upto date it could not be presumed and it could not be concluded that there was clandestine removal al....

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....art, each and every cyclinder has to be manufactured according to the ISI specification and tested in the presence of the inspector and only those cylinders which passed the test are covered by the certificate(s) of ISI are required to be entered in the RG-1 register and become available for clearances and sale. 8. That apart the manufacturer is authorised to use only those valves which are certified by ISI and these valves are also supplied by or at the instance of the customers and one valve is required for each cylinder and proper accounts are also kept for these valves. 9. The only customers for their goods were three public sector oil companies namely, Indian Oil Corporation Ltd., Bharat Petroleum Corporation Ltd. and Hindustan Petro....

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....nd co-relation with documents is possible. While those cylinders which have been certified by the ISI had got mixed up with the cylinders which had not been certified by the ISI and this could be easily sorted out and verified with reference to their numbers and corresponding ISI certificates and valves certificates. 15. As far as the shortage of 497 small cylinders are concerned, he would like to draw attention to paragraphs 21, 22 and 23 of the Order-in-Original from which it could be seen that figures in paragraphs 21 & 22 do not tally. This apparent mistake could also be rectified if records including ISI certificates and valves account were taken into account and correct position ascertained. 16. In response to a question from the Be....