2007 (6) TMI 12

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....d out at the appellant's premises by the Central Excise officers on 13-11-98 in the presence of Shri Shrikant Krishngopal Mundra, partner of the appellant. During the course of checks, the officers verified the central excise statutory records and on verification, it was noticed that the closing balance in RG-1, as on 12-11-98, was shown as 1,42,965.75 L.Mtrs. and the last central excise invoice w....

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....09.75 L.Mtrs. and on comparison with the recorded balance in RG-1, the officers noticed an express of 631 pieces of MMF(P) admeasuring 53,844.00 L.Mtrs. valued at Rs. 8,43,622/- for which Shri Mundra stated that the excess quantity of processed fabrics was the production of stenter machine No. 3 during the last 5-6 days and the same were not accounted in RG-1 with an intention to remove the said e....

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....es, 1944 and personal penalty of 1 lakh was imposed upon Shri S.K. Mundra, partner of the appellant under Rule 173-Q and Rule 209-A of the Central Excise Rules, 1944. The said order was confirmed by Commissioner (Appeals). Hence, the present appeal. 5. 1 have heard Shri K.I. Vyas, learned advocate appearing for the appellant and Shri D.S. Negi, learned SDR appearing for the Revenue. 6. The a....

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....and not entering the same in RG-1 register for a period of 5-6 days, indicate towards the appellant's intention to remove the same without payment of duty. Further, the above intention stands corroborated by the statement of Shri Mundra, partner of the appellant. Mere entry of the goods in lot register, by itself is not sufficient to upheld the appellant's bona fide. It is observed that the intent....