2003 (10) TMI 160

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....ppeals against the same order. These appeals are being disposed off by this common order. 2. Appellants are a manufacturer of Poly Propylene Dop dyed yarn out of P.P. chips and also texturing the same. On 24-6-1996, the officers visited the appellants' factory and found that 197 cartons containing P.O.Y. yarn and 136 cartons of texturised yarn were not entered in the R.G. 1 production records. ....

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....usions of 'gravity' and be 'Technical breach' at the same time, to cause for a visit of penalty and confiscation liability under Rule 173Q(1). Rule 173Q(1)(a) mandates a breach with intent to evade. In the present case, the day previous to the visit was a closed day for the staff. The production of 22nd and 23rd remained to be entered into when the officers visited. The appellants plea that they w....

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.... for. If at all a penalty was called for, it should have been under Rule 226. (c)        In the facts and circumstance of the case and since 23-6-1996 was a holiday and the impugned order do not disclose any Trade Notice/Public Notice stipulating at what time of the day an entry is required to be made in R.G. 1. The non effecting an entry in the statutory reco....