2002 (1) TMI 467

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.... the Officers brought back the tempo into the factory premises from where the goods were loaded. Checking of the records of the factory revealed that no debit entry was made in RG 23A Part II. The goods were, therefore, seized alongwith the tempo. 2. On physical verification of the stocks, an excise of goods valued at Rs. 17,77,205/- to the recorded balance was found. The excess goods were seized as they were not accounted in Central Excise records. Statements were recorded. Shri K.B. Kejariwal, Director of the appellant's firm in his statement stated that the goods were cleared from their factory and actually no duty was debited in RG 23A Pt. II. It was stated that the person who prepared the invoices had to rush back to look after....

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....ontended that there was sufficient balance in RG 23A Part II available on the date of the interception of the tempo with goods. We note that the goods were covered by the invoices, the description of the goods and the quantity given in the invoice tallied with the goods loaded in the tempo. But the fact remains that till the time of the visit of the officers, the duty stated to have been debited in RG 23A Part II was actually not debited. Ld. Counsel for the appellant cited the decision of this Tribunal in the case of Hawkins Cookers Ltd. v. CCE reported in [2001 (131) E.L.T. 98 (T) = 2001 (45) RLT 412]. It was submitted by the appellant that in this case the Tribunal held that nominal penalty under Rule 173Q was leviable when goods are rem....