1980 (11) TMI 57

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....so examined the records of the case. The facts of the case and the issues involved being clear Government do not consider it necessary to grant personal hearing before deciding the Revision Application. 2. In this case the petitioners were penalised inter alia for non-maintenance of proper accounts in as much as entries in the R.G.1 register did not show all the production that was physically n....

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....red, there should be no question of recovery of penalty from them. 4. Government consider that the petitioners' explanation for their failure to enter the production of 16th and 17th by 18-1-1974 is not tenable. Government observe that the R.G. 1 register has two columns, one for the quantity produced which may remain in the finishing room till packing etc., is completed and another column for ....