2016 (12) TMI 527

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....f the case are- "2.1. Jubilant Life Sciences Limited (formely Jubilant Organosys Limited and Vam Organic Chemicals Limited) is a company, incorporated under the Companies Act, 1956, having its factory at Bhartia Gram, Gajraula, District-Amroha-244223, Uttar Pradesh (hereinafter referred to as the Appellant). The Appellant, inter-alia, manufactured organic chemicals and emulsions classified under Chapter 29 and Chapter 39 of the Central Excise Tariff (The Excise Tariff), respectively. 2.2.   The goods manufactured by the Appellant were covered by the provisions of Chapter VII-A of the erstwhile Central Excise Rules, 1944 (the Rules). Rule 174G, inter-alia, provided for maintenance of accounts for production, manufacture and....

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....nd reduced from the finishing room stocks recorded in RG-1. 2.4.   The plant of the appellant was a continuous process plant and therefore, the manufacturing activity continued on Sundays and Holidays and limited dispatches were made with the help of skeleton staff. Goods manufactured and dispatched on Saturday and Sunday were entered in the RG-1 on Monday. However, the duty paid on such goods was debited in the RG 23 A Part-II or PLA on the same day. Goods manufactured or transferred or dispatched after 6.00AM on 15th March (Saturday) and 16th March, 97 (Sunday) but before 6.00 AM on 17th March were to be recorded in ten (10) different registers (RG1) on 17th March, 1997. The goods manufactured or transferred after 6.00 AM on ....

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....zed the goods found in excess of the quantity recorded in RG1 as stocks in the bonded storage area. Further, the team seized the records of the appellant and recorded the statements of the officials of the appellants. The seized goods were handed over to the officials of the company for safe custody. 2.7.   The appellant made submissions before the Assistant Commissioner and explained the reason for difference in the book stock as on 15/03/97 and the physical stock on 17/03/97. Accordingly, the Assistant Commissioner revoked the seizure in respect of stocks of VAM, PVA, VAMISOL and VAMITEX. Further, on 27/03/97, the Assistant Commissioner provisionally released the truck and the goods loaded in the truck against furnishing a bo....

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....ster and RG-1 register, but till the date aforesaid record have not been received by him. It is further observed that from perusal of correspondence between Adjudication Branch of Central Excise, Meerut-II and Adjudication Branch of Central Excise, Noida, copies of which were endorsed to the ld. Commissioner (Appeals), it was evident that the documents are still not traceable and/or readily available despite a lapse of more than five years. In order to confer substantial Justice the ld. Commissioner set aside the Order-in-Original and remanded the matter back to the adjudicating authority with the direction to decide the case within three months, after providing the appellants the relevant RG 23 part-I register and RG-1 register and thereaf....