1999 (3) TMI 583

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... A. Ashokan, JDR, for the Respondent. [Order]. -  These three (Appeals) arise out of the same impugned order and are therefore, disposed of vide this common single order. 2. The appellant assessees factory was visited by the Jurisdictional Officers. The officers notice unrecorded stock of final goods kept in the BSR. These goods were confiscated, but permitted redemption on paym....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....accept the subsequent reconciliation made by the assessees. Using an empirical formula, he held that out of this quantity of raw materials, plastic bags were manufactured and cleared clandestinely, and he confirmed duty amounting to Rs. 4,49,323/-. He imposed penalties on the three appellants, confiscated land, buildings etc. but permitted redemption thereof. These appeals arise out of this order.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....duction of the three shifts. Even otherwise it is futile to expect entries to be made in the case of commodity such as plastic bags when they are still in single pieces.  Since the Collector has not met the valid point of the practice existing of making the entry in the afternoon only and since the unrecorded production the small in quantity suggestive of being manufactured in the previous sh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed it an after thought Shri Patel showed the extract of the reconciliation exercise, where each entry was initialled by the Jurisdictional officers. He also relied upon the Judgment of the Tribunal in the case of Shamsons (I) Ltd. v. Collector of Central Excise - 1996 (85) E.L.T. 120. In which it has been held that the mere shortage in stock of raw materials by itself does not prima facie establis....