TaxTMI 
TaxTMI 
1995 (2) TMI 208
X X X X Extracts X X X X
X X X X Extracts X X X X
....for the Respondent. [Order]. - When this application for stay came up, it was decided with the consent of both sides to dispose of this appeal on merits. 2. The waiver of pre-deposit of penalty of Rs. 5,000/- is therefore, granted. 3. I now proceed to decide the appeal on merits. The appeal is directed against the order of the Assistant Collector of Central Excise, New Delhi ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... a raw material used in the manufacture of the finished product in excess of the balance recorded in RG - 23 part - 1 register. 5. I have heard Shri Naveen Mullick, advocate for the appellant and Shri B.D. Bhagat, JDR for the department. 6. The appellant's argument with regard to the PVC compounds which was reiterated by Shri Mullick is that it was not in fact, fully finished marketable....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... which they would be ordinarily sold. This is hard to believe that after having been packed in such a manner they would be subjected to test which would involve unpacking and re-packing. I have already noted the total absence of evidence as to the nature of the testing process or its practice in the factory. There was nothing to show that any of the compounds had ever been sent to the laboratory f....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Collector of Central Excise, Kanpur, 1985 (20) E.L.T. 80. There is a clear failure to maintain the accounts. What the point made by D.R. in this regard is that such proper maintenance of account is a of the SRP system has great force. 8. I now turn to the polypropylene. Here there is some lack of clarity in the Asstt. Collector`s order. On the one hand, she says that there was an excess of....