1996 (7) TMI 354

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....i S. Arulsamy, DR, for the Respondents. [Order per : V.P. Gulati, Member (T)]. -  These three appeals involve a common issue and are therefore, taken up together for disposal by this common order. The appellants have been called upon to pay duty in respect of the goods which were found to be shown in the statement given to the Bank in excess of the quantity reflected in the RG 1 account....

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.... the Bank officials. He pleaded that it is for the departmental authorities to come on record that there was clandestine removal of the goods. He pleaded that no evidence has been produced by the authorities by verification with the buyers of the goods i.e. glue that the appellants have sold the goods in excess of the figures in RG 1 Register or by way of seizure of excess quantity of goods or by ....

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....ed that in the circumstances, the figures given to the Bank authorities should be accepted. He pleaded that in the circumstances, the appellants are liable to penalty for the alleged evasion of duty. 4. We have considered the pleas made by both the sides. We observe that the appellants records have been verified by the Bank in regard to their production figures. The appellants have also ra....

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....figure given by the Bank officials and the ones given by the Central Excise authorities and there were no invoices raised as per the Bank statement. Once the records show the fact of sale of goods the appellants plea cannot be accepted. We, therefore, uphold the demand of duty against the appellants. Taking into consideration the quantum of duty involved and in the facts and circumstances of the c....