2021 (8) TMI 71

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....Heading No. 7213. The other appellant Shri Sunil Dhiman was at the relevant time Manager of the appellant's Company. On 13.01.2015, Officers of Central Excise visited the Appellant's factory and carried out search under Panchnama. The Central Excise Officers took over the RG-1 Register in their custody. As per the Panchnama, on taking physical stock of the raw material it was found that the physical stock of raw materials tallied with the recorded stock. However, the physical stock of the final product viz. "MS TMT Bars" when compared with the recorded stock, showed an excess of 102.415 M.Tons. The Panchnama started at 11.45 am on 13.01.2015 was lasted up to 6.30 am on 14.01.2015. The RG-1 Register which was taken into custody of the office....

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.... Original. Hence the present appeal. 2. Shri Rahul Gajera, learned Counsel appearing on behalf of the appellant submits that the alleged excess stock of 102.415M.Tons of MS TMT Bars was part of the production of 13.01.2015 i.e. on the day of search could not have been entered in the RG-1 Register written up to the stage of opening balance on 13.01.2015. It is admitted fact that the RG- 1 Register was taken over by the officers in their custody immediately on visit of the appellant's factory at 11.45 am, the Panchnama proceedings carried out whole day and night till the next morning up to 6.30am on 14.01.2015.During this period the production was continuing, the alleged excess stock of 102.415 was the production of the same period when th....

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....of natural justice. In support of the submission he placed reliance on the following judgments: • Surya ferrous Alloys P. Ltd V CCE-2016 (340) ELT 616 • CCE Vs. Foton Ceramics-2011 (272) ELT 388 • CCE Vs. Kay Pan Products P. Ltd.-2010 (262) ELT 892 • Mittal Corp Ltd Vs. CCE-2018 (364) ELT 803 • CCE Vs. Sadashiv Ispat Ltd-2010 (255) ELT 349 (P & H ) • CCE Vs. Indo German Fabs -2007 (209) ELT 184 (P& H) • CCE Vs. Saurashtra Cement Ltd-2010 (260) ELT 71 (Guj.) • CCE Vs. Resham Petrotech Ltd-2010 (258) ELT 60 (Guj.) • Rishiraj Filaments Ltd Vs. CCE-2014 (312) ELT 670 • Swastik Ceracon Ltd Vs. CCE-2018 (364) ELT 652 ....

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....Mumbai-2011 (271) ELT 261 (Tri-Mum.) • K G Metal & Alloys Vs. CCE, Delhi-II-2017 (352) ELT 233 (Tri. Del) • K K Polycolor India Ltd. Vs. CCE, Haldia-2013 (290) ELT 81 (Tri. Kol) 4. I have carefully considered the submissions made by both the sides and perused the records. I find that the Central Excise Officers during the visit recorded the panchnama in respect of physical stock of the finished goods. The panchnama started at 11.45 am on 13.01.2015 and lasted on 14.01.2015 at 6.30 am. I find that the officers have not taken into account the production which was continuing during their presence on 13.01.2015 till 14.01.2015 at 6.30 am. From the RG-1 Register it is evident that the production was continuously goin....