2000 (1) TMI 612

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.... Silicate cleared by the assessees during the period from 1-4-1981 to 31-3-1986 without payment of duty by suppression of production and clearance and mis-representation by showing some quantity as production and clearance by M/s. Bharat Silicate Industries and imposed a penalty of Rs.1.75 lakhs on M/s. Bharat Silicate Industries. 2. We have heard S/Shri Umesh Bhagwat and B.Y. Kulkarni, learned Advocates and Dr. Ravinder Babu, learned DR. 3. On 7-2-1986, the Central Excise Preventive officers, visited the factory premises of M/s Bharat Silicate Industries which is a Proprietory concern and of which Shri Chabuldas Dhalumal Milaney was the Proprietor. The assessee was carrying on manufacturing activity since 1962. In 1977-78, ....

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....e manufactured sodium silicate could be discharged into the two tanks of M/s Bharat Silicate Industries and in a tank of so called M/s Bharat Chemical Works. From these two tanks the samples weighing 200 grams were drawn in the presence of Shri C.D. Milaney of Bharat Silicate Industries and Shri K.C. Milaney of M/s Bharat Chemical Works and the same are sent for testing to the Deputy Chief Chemist, Bombay on 8-2-1985 and results of which are awaited. During the course of visit the sodium silicate weighing 11537 kgs valued at Rs.19,612.90 which was not accounted for by M/s Bharat Silicate Industries was seized for contravention of Central Excise and Salt Act, 1944 and was handed over to Shri C.D. Milaney under Supratnama. 5. The Panc....