2002 (2) TMI 687

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....' factory was visited by the Central Excise Officers on 27-10-98 and various checks and verifications were conducted. It was found that the total quantity of 568 bags of powder weighing 50 kgs. each were lying in stock. The appellants could not produce the records showing the entries of such bags and submitted that the same were available with his part time Munsi. However, the records were subsequently produced with entries of 568 bags. 2. At the time of investigation by the Officers, the statement of Shri Pradeep Kumar Guddewala, Proprietor of the appellants' Unit was recorded. In his statement, he stated that the average production of the powder was around 200 bags per month (approximately). The statement of Shri Ramjatan Prasad S....

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....by the original adjudicating authority. Hence the present appeal. 4. Shri B.N. Chattopadhyay, ld. Consultant appearing for the appellants, submits that the duty has been confirmed against them and the penalty imposed on the findings of the clandestine removal of the powder allegedly manufactured by the appellants during the period 1995-97 to 1997-98. He submits that during the relevant period, the appellant was availing the benefit of small scale exemption notification and had filed the declaration with the Central Excise authorities on 23-9-97 by registered post. It was also only after the receipt of the declaration that the appellants' factory was visited by the Central Excise Officers. He submits that the entire case of the Reven....

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....s could be produced by the appellants on the ground that the same have been given to their Munsi. The said bags were subsequently entered in the records and the same were produced before the officers. He submits that this factum is sufficient to reflect upon the activities of clandestine manufacture and removal of the goods. 6. I have considered the submissions made from both sides and have gone through the impugned orders. I have also perused the statements made by the Proprietor and Labour-in-Charge. The Proprietor of the appellants' unit, in his statement made at the time of visit of the officers, has clearly deposed that their average production was around 200 bags per month. However, it is the statement of Shri Sah, Labour-in-C....