2014 (3) TMI 200

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....nd for this reason, their factory was visited by the Jurisdictional Central Excise officers on 3rd June 2006 and the stock of the raw material and finished goods was checked. It was found that while the RG-1 register was written upto only 30th April 2006 showing nil balance, in the bonded store room of the factory, there was stock of 3961 kgs. of copper ingots which obviously had not been entered in the RG-1 register. Shri Shankar Somany, Proprietor of the appellant firm, who was present at that time stated that the quantity of copper ingots found in the factory represents 3 to 4 days production and that the same could not be entered in the RG-1 register as, on account of non-availability of the workers, the ingots could not be weighed. Aft....

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....of penalty is involved, the Bench was of the view that the matter can be heard for final disposal. Accordingly, with the consent of both the sides, the requirement of pre-deposit is waived and the matter is heard for final disposal. 3. Shri Naveen Mullick, Advocate, the learned Counsel for the appellant, pleaded that since 2002 the unit was closed and had re-started the production in 2006, that at the time of officers visit to the factory on 3rd June, 2006, there was stock of 3961 kgs. of copper ingots, that this stock could not be entered in the RG-1 register as, as clarified by Shri Shankar Somany, Proprietor of the appellant firm, on account of non-availability of the labour, the ingots could not be weighed even though a facility for....