2000 (3) TMI 764

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....hri K.L. Ramteke, JDR, for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. - The appellants is a manufacturer of M.S. Round Bars, CTD Bars and Flats falling under Chapter 72 of Central Excise Tariff Act, 1985. Some time in the year November 1995 on 16-11-1995 a surprise visit was made by the officers of the Central Excise Department. It was found that the actual production and the....

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....oduction namely workers ready for the black board for which the supervisor was making hourly production of labourer in the recording of the supervisor note book and entries in RG 23 would clearly show that this type of production could not have been produced by the factory. He further argued that for the disputed period, the provisions relating to imposition of penalty under Section 11AC of the Ac....

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.... reflected inside the factors in the supervisor taking down in his note book. The existance of private record prima facie ruled out the argument of Shri L.B. Attar that annual capacity fixation and the amount indicated in the show cause notice cannot be tallied with each other. Prima facie the argument that the annual capacity the amount which factory captively produced and the actual production m....