TaxTMI 
TaxTMI 
1993 (5) TMI 88
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.... Central Excise Collectorate, Chandigarh visited the appellant's unit. As a result of physical verification they found 2001.90 kgs. of Trimmed Copper Circles over and above the balance in the RG 1 record which was put under seizure. During their checking, they also found one personal diary belonging to Shri H.S. Jamwal, Partner of the appellant unit and an undated handwritten chit showing 6177.900 kgs. as quantity of copper scrap received in the factory which they took into their possession. The officers recorded a statement of the said Shri Jamwal as to the entries in his personal diary and the chit as also regarding the excess unaccounted for copper circles. In this statement, Shri Jamwal explained the entries in his diary as denoting rec....
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....ing a personal penalty of Rs. 20,000/- upon the appellant. He also ordered confiscation of the seized Copper Circles but allowed its redemption on paying a fine of Rs. 20,000/- plus duty. Hence this appeal. 3. We have heard Smt. Archana Wadhwa, learned Counsel and Shri V.C. Bhartiya, learned JDR. 4. We agree with the submission of the learned Counsel that receipt of raw materials for trimmed copper circles had been properly taken on prescribed receipt vouchers duly authenticated by the Central Excise authorities and as such, the corresponding production of circles had to be shown in RG 1 and the same had to be necessarily cleared on payment of duty. Even on the date of visit of the Central Excise Officers to the appellants' factory, even ....