1983 (9) TMI 92

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....eerut on 27-4-1973 and found the original copies of the gate pass no. 297, dated 25-4-1973 to gate pass no. 307, dated 26-4-1973, lying in the premises of the factory though the goods noted in those gate passes had been removed out of the factory on 25th and 26th April, 1973 and that was a breach of Rule 52-A of the Central Excise Rules. The Assistant Commissioner Excise detected that no entry in the Personal Ledger Account (P.L.A.) was made in respect of the gate pass nos. 304 to 307 issued on 26-4-1973 and this amounts to breach of Rule 9(1) and 173-F of the Central Excise Rules. A complaint was, therefore, filed against the respondent on 23rd October, 1973. 2. The prosecution examined Mathur Lal Chaudhary (P.W. 1), Ved Prakash Rastogi....

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....tained by the manufacturer. The manufacturer may, with the approval of the proper officer make extra copies of a gate pass for his own use clearly marked "EXTRA COPY NOT FOR COVERING TRANSPORT". The original copy shall be produced by the carrier, on demand by the Central Excise Officer while the goods are en route to such destination from the factory : Provided that in respect of removal of excisable goods consumed within the factory for manufacturer of other goods in a continuous process, the manufacturer may make out a single gate pass at the end of the day. (3) If all the packages comprising a consignment are despatched in one lot at any one time, only one gate pass shall be made out in respect of the consignment. If, however, a co....

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.... and the excisable goods in respect of which the offence is committed shall be liable to confiscation." 4. Section 9(l)(bb) of the Central Excise Act provides- "Whoever commits any of the following offences, namely - X            X            X            X (bb) removes any excisable goods in contravention of any of the provisions of this Act or any rule made thereunder or in any way concerns himself with such removal;" 5. Sub-clause (bb) has been inserted with effect from 1st September, 1973 and in the case before me the appellants are alleged to have committed the ....