1997 (10) TMI 235

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....r Shroff, Advocate, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. - The respondents are engaged in the manufacture of copper strips/flats/bars falling under Chapter 74 of Central Excise Tariff Act, 1985. Following a visit to their factory by the Central Excise Officers proceedings were initiated against the appellant by issue of a show cause notice dated 30-9-1992 chargin....

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.... 2. Shri D. Gurnani, the ld. DR appearing for the appellant Commissioner contended that in this case there was total non-accountal of excisable product and the RG 1 register in which the days production is to be entered was never produced before the departmental officers when they visited the factory for checking their accounts. In these circumstances the order of confiscation and penalty ....

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.... this new register is authenticated and observed that it could have been easily found out by the officers with reference to the Central Excise records whether they have got the new register opened or not especially when the period of visit was such when the records were for the previous financial year are closed and records for the new financial year are opened. In these circumstances we are of th....