1977 (8) TMI 162

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... heard the oral argument advanced by Shri Bharat Das assisted by Shri L.K. Gupta, Prop. on 24-5-1976. The main pleas in appeal are that the charges on account of which action has been taken against the appellant are valid particularly because the major charge, i.e. non-submission of price list and classification list and accounting of 28 coils of size 7 x 036 have been dropped after considering th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....comparison is drawn that paper and sugar keep Iying in the finishing room without being transferred to the store room. On the same analogy, packed wired and cables can also lie in the finishing room without attracting any penal provisions of the Central Excise Rules. 2.  I have considered the above pleas by going through the case records and after examining the Adjudication Order. The appe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... above admitted facts contravention of rule 173-G (6) of the Central Excise Rules, stands proved. The next important question for consideration is whether 6 coils of size 7 x 036 and 217 coils of size 1 x 040 were entered in the R.G. 1 or not. The Deputy Collector has arrived at the conclusion that the entries were not made in the Register by the time of the visit of the Central Excise Officers on....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in the finishing room. After sifting the above arguments in the order of the Deputy Collector it is observed that reliance has mainly been placed on the statement of Shri R.C. Yadav that the coils were not entered in the R.G. 1 register and the late production of R.G. 1 by the owner. R.G. 1 itself was seen only on 19-1-1975 when it was found to contain entries in respect of goods which have been s....