TaxTMI 
TaxTMI 
2011 (8) TMI 622
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....al against the OIA no YPP/1009//M.III/98 dated 2910.1998 whereby Commissioner (Appeals) has upheld the Additional Commissioner's order. 3. On the last date of hearing, ld. SDR requested for time for submitting copy of show-cause notice and various other documents. Today the ld. SDR could not produce the said documents. From the records available, briefly stated facts of the case are that the officers of Central Excise carried out a search at the factory of the respondent who are engaged in the processing of cotton and man made fabric heading 52, 54 and 55 of CETA, 1985. During the preventive check and during round of the factory they also found bales being loaded in a lorry MH04 C 9951. About 28 bales were already loaded and ....
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....ctory. 5. Ld. Counsel Shri Vishal Agarwal for the respondent submitted that it is clear from the brief facts recorded in the order in original that the lorry was within the factory as the factory records show that during the round of the factory they have also found bales were loaded in the lorry. The contention is that delivery challan were also prepared which is also clear from the facts recorded in the OIO. Ld. counsel also brought to my notice the provisions of Rule 173Q (i)(b) according to which non-accountal does not amount to confiscation. He further submitted that raw material was duly accounted for in the records which goes to show that they have to account it for production of finished goods and thus there cannot be any clandes....
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....hat the respondent are not able to show any evidence that they were permitted to make a single entry. The answer to the proposition regarding the place of loading lie in the para 2 of the order in original, since the department could not produce copy of show-cause notice. The relevant para 2 of order in original is reproduced hereunder:- "During this check, on the strength of a search warrant, a stock challenging and verification of all Central Excise records was conducted by the team. The stock verification revealed that adjacent to the BSR on 2nd floor in a room, stock of finished fabrics packed/semi packed in polyethene bags or in jute bags was lying. The bags did not bear any bale number or lot number on fabrics.&nb....
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....nbsp; Textile industries lot numbers to each consignment received for processing is compulsory and various trade notice's and departmental instruction's are issued for the same and assessee should mention lot Nos. on each and every GP 1/invoices for its comparison with respective entries in lot register. In the instant case it is observed that preventive officers have not pointed out any such malafide non-accountal which proves the malafide of the assessee company. Hence, I fully agree with the Additional Commissioner's findings that in the absence of proof of malafide of the offender, the offence can be taken only as a technical error. In such cases, entire stock of finished as well as fabrics lying in process has to be taken and then it s....