2004 (3) TMI 585

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....road of opposite the factory of M/s. Sagar Industries, Palej. Enquiries revealed both trucks to be loaded at M/s. Sagar Industries. The drivers could not produce any documents. It was learnt that the trucks were loaded, sent to weigh bridge & were intercepted on the way back. The Invoices Nos. 957 & 958 dated 29-1-99 of M/s. Jhaveri Polymers Ltd. the appellants, prepared were not debited in the duty payment records. The woven sacks were said to have been received from the job workers M/s. Sagar Industries, further investigation revealed a shortage of 53,542 nos. of woven sacks in the factory. The SCN issued was adjudicated & the Joint Commissioner ordered - (i)       Confiscation of 50,000 woven sacks and PP....

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....e only a clerical lapse, if at all and no penal consequences could flow from such a lapse in the circumstances. (d)    As regards the 50,000 pieces of sacks, the same are said to have been returned for job worker and were found in a lorry out side the premises of the job worker viz. M/s. Sagar Industries. The challans are dated 28-1-99 evidencing the return of the sacks to M/s. Jhaveri Polymers and second lot was to be received back on 29-1-99 and was intercepted is a place which can be accepted in facts of this case. The non debit of the Invoice No. 958 vide Entry No. 4368 dated 29-01-1999 as seen on the photocopy of invoice now submitted which shows the time of removal as 14.45 hrs. and time of preparation on 14.15 hrs i....