1999 (7) TMI 625

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....m, JDR, for the Respondent. [Order]. - Briefly stated facts of this case are as follows :- 1.1 On a visit by the Central Excise Officers on 9-9-1995 the Excise Officers found that the appellant had not maintained the statutory Central Excise records up-to-date as follows :- (i)      they cleared (a) steel rounds 112.425 during 7-9-1995 to 9-9-1995 involvin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e appellant herein but a fine in lieu of confiscation of Rs. 50,000/- has been imposed on the appellant. He has also imposed a penalty of Rs. 25,000/-. He also confirmed the duty amount of Rs. 2,59,568.98 which has already been debited by the party on account of non-debiting of entries in RG.23A/Pt.II or PLA. 1.3 On appeal, the appellant herein did not succeed. 2. Learned Advocate ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....coming for the relevant dates. The new person who was handling the matter was not fully aware of the Central Excise procedure required to be followed. It is in these circumstances that the entries could not be made. He otherwise submits that there was no intention of committing any evasion of duty by not making the entries. It is simply improper maintenance of account for the reasons beyond their ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the findings of the lower authorities. He submits that it is apparent that the debit entries in the relevant RG.23A/Pt.II or PLA was not made. He submits that the invoices issued by the appellant are computer generated and therefore, there is a possibility of misuse of the invoices by not debiting the entries. There could be chance of misuse of entries by way of destroying the debit entries. On t....