2001 (6) TMI 640

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.... the final product, the appellants have filed the present appeal. 2. The appellants are engaged in the manufacture of wood and articles of wood classifiable under Chapter 44 of the Central Excise Tariff. Based upon an intelligence report, the Preventive Officers of Central Excise Headquarters, Patna visited the appellants' factory on 23-5-98 and conducted various checks and verifications. It was found that the RG-I register was not written upto-date. Certain private records maintained by the appellants allegedly reflecting the actual production and clearance of their final product on day-to-day basis, were also resumed by the Officers. Physical stock-taking of the finished goods was undertaken and it was found that the stock was short....

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.... register, duly corroborated by the statements of the various persons. The authorities below have specifically referred to Private Book No. 11 resumed from the appellants' factory. It has been observed in the order of the original adjudicating authority that there is an entry under heading - "Total Stock upto 18-4-98 (4 p.m.)". But when this figure was cross-tallied with RG-I register, it was found that the quantity of finished product entered in RG-I on 18-4-98 was much less than that of the quantity shown in the said Book No. 11 for the same date. To corroborate the above finding, reference has been made to the statement of Shri Rudal Singh, Supervisor given on the spot, which is to the effect that Book No. 11 contains stock statement upt....