TaxTMI 
TaxTMI 
1990 (8) TMI 155
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....cordance with the rules. On July 8, 1975 the factory premises of the petitioners were inspected by the officers of the Central Excise and RG-1 account was verified. It was noticed that the stock in the factory was less than what was shown in the excise register. The shortage found at the time of inspection was to the extent of 150.040 M.Tonnes of steel ingots. The verification of the existing stock and the register was carried out in the presence of J.P. Goel, Administrative Officer of the petitioner company and the said Officer gave in writing admitting that the actual stock was less than what was stated in the register. As disparity observed in the stock register was too glaring, the Central Excise Authorities carried out the investigati....
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....under rule 173-Q of Central Excise Rules. The Collector also demanded duty on 926.348 M.Tonnes of steel ingots cleared by the petitioners without payment of duty under Rule 9(2) of the Central Excise Rules. The order of adjudication passed by the Collector was challenged in appeal preferred to the Government of India. The appeal was partly allowed by Member of Central Board of Excise and Customs by order dated September 26, 1980. The Board came to the conclusion that the Finding of the Collector in respect of clearance of goods in 81 cases without payment of duty is clearly supported by evidence and explanation of the petitioners is far from acceptable. The Board accepted the contention of the petitioners that the difference in the range o....
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....found. The Collector also recorded a finding that on the basis of further investigation and on the basis of inspection of RG-1 register, it was established that from January 1, 1974 to June 30, 1975, a production of 776.308 M. Tonnes of steel ingots was cleared without payment of duty. Mr. Vashi submits that in respect of finding that the net shortage of 150.040 M. Tonnes of steel ingots was found on July 8,1975, the conclusion is not supported by any evidence. The submission is not correct. At the time of inspection on July 8, 1975, statement of Goel who was the Administrative officer of the petitioner, was recorded and Goel unmistakably stated that net shortage of 150.040 M. Tonnes of steel ingots was found. Mr. Vashi submitted that state....
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....ll length and half length ingots at the time of physical verification. From this statement, it is claimed that the entire stock was not checked. It is not possible to accept the submission. The person in-charge of the petitioners' factory accepted that the net shortage of 150.040 M. Tonnes of steel ingots was found after checking and it is not permissible to disturb the concurrent finding recorded by the two authorities below based on this evidence. In our view, the Collector was right in concluding that on July 8, 1975, 150.040 M. Tonnes of steel ingots were found short and therefore, must have been cleared without payment of duty. 4. As regards clearance of 776.308 M. Tonnes of steel ingots between January 1, 1974 to June 30, 1975, there....