2011 (2) TMI 720

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....ty of Rs. 1 lakh each has been imposed on other two who are the directors of the manufacturing unit in terms of Rule 209A of Central Excise Rules, 1944.   2. As per facts on record, M/s Somesh Paper Tubes Pvt. Ltd is engaged in manufacture of Paper Tubes falling under Chapter 48 of Central Excise Tariff Act, 1985. Their factory was visited by Central Excise officers on 6.5.98, who conducted various checks and verifications. As a result, 5 private registers containing details of dispatch of finished goods during the period from April 94 to March 98 were recovered. As the entries made in the said registers were not matching with the entries in RG-1 and the invoices issued by the appellant, the officers entertained a view that the said....

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....egister and admitted having cleared the goods without payment of duty. He further clarified that the said clearances were being made under the instructions received from directors and the raw material was being purchased by their Mumbai office and was being transported to the factory by using the private tempo/truck and they have no lorry receipts/consignment notes for the same. He further deposed that they used to destroy the delivery challans after completion of transactions.   6. Statement of Shri S.K. Adukia, Director of the company was recorded on 17.7.98 admitting clandestine removal under his directions. Similarly, Shri S.K. Chamria, another director of the company, in his statement recorded on 5.10.98 admitted clandestine re....

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....made in the said registers stand corroborated by recovery of parallel set of Daily report of production and raw material for two different periods. The officers have also recovered delivery challans showing dispatches of the final product, which do not stand reflected in statutory records. As such, the entire evidences on record in the shape of private registers, duplicate set of daily report of production and raw material, and delivery challans, which are corroborative of each other, are sufficient to uphold the clandestine activity of the appellant. As such, the appellant s stand that no further evidence in the shape of electricity consumption, procurement of raw material, statement of purchasers is available, cannot be appreciated. &nbsp....