2009 (12) TMI 803

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....peal against the order of the Commissioner No. 63/COMMR/CEX/IND/05 dated 21-7-2005, which itself was passed in pursuance of the Tribunal's order of remand vide Final Order No. A-797-798/94-NRB dated 22-8-94. 2. Heard both sides. 3. The relevant facts, in brief, are that the appellant is a manufacturer of bulk drugs, which came into Excise Net w.e.f. 1-3-88. The officers visited the factory on 5-....

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....of the erstwhile Central Excise Rules, 1944 read with Section 11A of the Central Excise Act, 1944. He also imposed a penalty of Rs. 1,00,000/- on the appellant under Rule 173Q of the erstwhile Central Excise Rules, 1944. 4. Ld. Advocate submits that bulk drugs manufacturers are under stringent control of Drug Control Authorities and required to maintain accounts relating to raw materials and fini....

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....k basis have not been properly accounted for leading to the discrepancies in the excise records. 5. Ld. SDR submits that the private records maintained by the appellant clearly indicated production in excess of what was mentioned in the excise records. The appellant is under obligation to explain the entries in the private records, which indicated production and clearances in excess of what was a....

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....n of acceding to the prayer of the appellant for cross examination of witnesses of non-existing panchnama does not arise. Apparently, the representation made before the Tribunal by the appellant on earlier occasion was based on incorrect facts, to say the least. The Commissioner also considered the records maintained under the Drug Control Act and came to the conclusion that merely because the ent....