1987 (3) TMI 113

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....ling Mills - a registered partnership firm - the petitioner in writ petition No. 893 of 1977 is engaged in rolling billets into circles on the basis of licence granted by the Central Government in accordance with section 8 of the Central Excises and Salt Act, 1944. On February 6, 1972, the preventive officers, Central Excise, visited the mills at about 5.45 a.m. when the Mills was in operation and....

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.... the petitioner company, engaged, in rolling billets into circles, and raided on September 1, 1974, following which a show cause notice was issued on 5th October, 1974 by the Assistant Collector, Central Excise. The petitioner furnished reply. Under order, dated April 11, 1975, made by the Assistant Collector, Central Excise, confiscation was directed of 140 billets under Rule 173Q of the Central ....

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....goods and materials in stock with him and the duty determined and paid by him and shall keep the books of accounts and registers at all time ready for inspection of the officers. Form IV framed under Rule 173-G is meant to record Account of raw material and components". This Form consists of 14 columns. Of these columns 14 is meant for a signature of the assessee or his agent. Column 13 related to....

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....mises. Since there is no requirement apparently under the Rules to make the respective entries for receipt of raw-material or components no sooner than these are received or obtained at the mill premises, it may not be claimed legitimately that there was a breach of the statutory rules in this behalf. It is not said for the respondents that on the date immediately preceding that on which the seizu....