1995 (6) TMI 112

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...., JDR, for the Respondent. [Order]. -  This appeal is directed against Order in Appeal No. 15/91 dated 5-6-1991 of Additional Collector, Central Excise, Jaipur. 2. Facts in brief are that the Appellants were manufacturers of marble slabs, falling under Central Excise Tariff Item 25.04 and had a factory located in Rajsamand, Rajasthan. The appellants were financed by Rajasthan Fi....

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....s, the Ld. Advocate submitted that the RFC took over their factory on 6-6-1987 and they duly intimated this fact to the Central Excise Department vide their letter dated 15-6-1987. The Department conducted verification of stock only on 15/16-11-1988 and thereafter issued a Show Cause Notice on 3-11-1989. Even though specific intimation was given to the Department, they did not carry out any stock ....

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....for the shortages and since there were shortages, it had to be presumed that goods have been sold without paying duty. 5. I have given careful consideration to the submissions made by both sides. From the perusal of the records, it will appear that the factory was taken over by RFC on 6-6-1987. The letter annexed as `E' Page-6 of the enclosures indicates that the unit was locked at 1.30 P.....

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....ppellant to the Department on 15th June, 1987. In spite of this, it is not clear while the Department failed to take an immediate stock when it was evident that actual control of the unit had passed over to another body. The Department has not produced any evidence that in fact the appellants did have effective control upto November, 1988, when they conducted the actual verification. The Ld. Advoc....