2001 (11) TMI 777

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....944. Penalty of equivalent amount has been imposed under Rule 173Q read with Rule 226 of Central Excise Rules, 1944. The said demand of duty has been confirmed and penalty imposed on the findings of clandestine removal of the appellants' final product. The said findings are based upon the entries made in the double set of production slips being maintained by the appellant. The said production slips were recovered from the almirah kept in the office premises during the course of visit of the Central Excise Officers in the said factory. It is seen from the records that the maintenance of two sets of production slips bearing same serial number and the same dates have not been denied by the appellants. On the contrary the appellants' representa....

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....ed under Rule 173Q of Central Excise Rules. 3. I have heard Shri S.K. Roychowdhury, ld. Adv. for the appellants and Shri D.K. Bhowmik, ld. JDR for the Revenue. 4. As regards the findings of clandestine removal are concerned, I do not find any force in the appellants' submission that the second set was being maintained out of omission and inadvertant mistake. Admittedly the two sets of production slips carry the same serial number and the second set involving clandestine manufacture was located by the officers from the almirah of the office. The statements recorded during the course of investigation have also not disputed the said factum of presence of two sets of production slips. As such I find that there is enough material....