2001 (7) TMI 685

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.... stocks, it was found that they had excess quantity of 1,52,255 bags as against the entries made in their statutory records. Out of these quantity, 51,755 Sacks/bags were duly packed and printed and the balance quantity were unprinted but duly packed. Shri S.R. Awasthy, the Works Manager of the party in his statement dated 1-7-1994 deposed that the excess stock could not be accounted for due to workers unrest. Accordingly, these goods were seized. The proceedings were initiated against them and they were issued a show cause notice dated 20-12-1994, in which, they were called upon to show cause why the seized goods should not be confiscated and the duty amounting to Rs. 1,82,706/- should not be demanded and recovered from them. They were fur....

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....stated that during the unrest, to avoid damage of the products lying in the manufacturing area, the same were temporarily packed and out of those packages, 51,775 bags were transferred to the bonded store room for safety purpose. It is further contended that they could sell only printed sacks/bags, as all their clients are fertiliser companies and they sell their goods duly packed in the sacks bearing their logo/marking etc. and they do not require unprinted sacks. The appellants are relying on the decision in the case of Bhillai Conductors (P) Ltd. v. CCE, Raipur - 2000 (125) E.L.T. 781 (T), in which, by a majority decision, it is held that the goods not accounted for in RG 1 when there is no evidence that such non-accountal of goods still....