2006 (10) TMI 275

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....he factory of the respondent was visited by the officers on 10-2-98 and on checking of the records, officers found entry in RG 1 register on 16-8-97 indicating stock as nil while on the earlier date i.e. on 15-8-97 i.e. the stock was indicated as 99.50 kgs. of sandal oil. It was intimated to the officers that there was a theft in the factory of the appellant on 15-8-97 and this stock was stolen by the dacoits, who were armed with fire arms. It was also informed by the respondent this incident was intimated to the police officers as well as to the collector of Central Excise, Indore - 1 vide letter dated 17-8-97. The Assistant Commissioner of Central Excise issued a show cause notice proposing to demand duty on such sandal oil which was not ....

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....sioner, Central Excise, Division 1, Indore within 30 days of the receipt of the Noticee, as to why :- (i)      Duty amounting to Rs. 143280/- should not be recovered V/R 9(2) of Central Excise Rules, 1944. (ii)     Penalty should not be imposed upon them under Rule 173Q of the Central Excise Rules, 1944. (iii)    The land, building plant, machinery or anything used in connection with the manufacture, production storage, removal of disposal of such goods or any other excisable goods on such land or in such building or produced or manufactured with such plant, machinery or thing should not, be conflicted U/R 173Q(2) of the Central Excise Rules 1944." 5. The adjudicat....