2010 (9) TMI 335

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....pondents on 23-8-2003 and found stocks of scrap/raw material and finished goods which are as follows :- Description of goods Quantity (Tons) Value (Rs.) Scrap 6.00 48,000 Raw Material 115.00 18,41,600 Forging Machined - - Forging reworking 15.46 7,73,000 Forging 48.45 31,49,250 Total   58,11,850 4. Shri Rakesh Vashisht, Supervisor submitted that were not having the records relating to stock of finished goods and raw materials and that Shri Manjit Singh, his authorized signatory who only can explain was not available. Summons dated 12-9-03, 30-10-03, 7-11-03, 17-12-03 and 30-12-03 were issued to Shri Manjit Singh. He appeared on 4-11-2003 but did not bring any record....

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....he show cause notice which has been clearly recorded in the order-in-original. This is a contradiction. He submits that irregular maintenance of records/non-maintenance of records about receipt and issue of raw materials and manufacture and clearance of finished goods is clearly established and, therefore, the order of the Commissioner (Appeals) should be set aside and the order of the original authority restored. 6. Ld. Advocate for the respondent submits that they have filed necessary returns relating for the month ending 31-7-2003. They also produced photo copies of documents such as RG-I register, RG-23A Part-I before the original  authority and, therefore, they have properly accounted for the goods found on 23-8-2003 and theref....

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....ized and the records have been seized as per enclosures attached to panchnama and every page of the panchnama including enclosures stands signed by the independent witnesses. Further, surprisingly, I find that the appellants who claimed that the RG-I has been taken away by DGCEI have produced copies of RG-I register along with reply to the show-cause notice. From the above, it is clear that the respondents have clearly failed in maintaining the proper records relating to the raw materials received by them and issued by them as well as records of  finished goods manufactured by them and cleared by them at least for the period 1-8-2003 to 23-8-2003 i.e. till date of the visit of the officers. Under these circumstances, the goods seized w....