2004 (1) TMI 530

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.....J. Parakh, Advocate, for the Respondent. [Order]. -  The instant appeal is filed by the Revenue against the impugned order-in-appeal passed by the learned Commissioner (Appeals). 2. The charge against the respondents was that, they had failed to account for 72.569 MTs of toilet soap valued at Rs. 34,01,106/- in their statutory records. Consequently the said goods were seized an....

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.... of the Central Excise officers to the factory the aforesaid stock of finished goods viz. 72.569 MTs of soap was found unaccounted in RG 1 register. The defence was that, the stock pertains to the production of 16-11-1994, which the learned Commissioner (Appeals) accepted as correct and hence allowed the appeal of the respondents. 4. However, on close scrutiny of the facts, it is apparent ....

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....aptioned Daily Production Report dated 16-11-1994 which in quantitative terms roughly accounts for 70 MTs of the products. It is not known as to whether this document was produced before the Commissioner (Appeals) to claim that, this was the production of 16-11-1994, which remained to be accounted for in the RG 1. However, I notice that, since the respondents themselves have admitted that, the pro....