1983 (12) TMI 70

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....s Castings Limited (the firm) manufacture Aluminum wire rods. This case relates to excise duty payable by them the firm under Central Excises Act, 1944 and Rules. The issue relates to seven gate passes 238 to 244 which were produced by the firm on March 1st, 2nd and 4th of that month in 1976. The seven passes were subject matter of an enquiry and in the impugned order on June 22, 1978 the Special ....

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....med up to conclude the reasons which prompted the authorities to quash the penalty on the same parity of reasoning the impugned order should be quashed 3. We are unable to agree with this assertion of the firm. It is seen the firm did not account for the goods produced by him. In that seven gate passes ,238 to 244 on March 19, 1976 are not properly recorded in R.G. 23 record. There was thus devia....