S.D. ENTERPRISES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS is an unusual appeal filed by against order dated 28.10.2005 passed by the Commissioner of Central Excise, Thane -II, in pursuant to the directions contained in the order dated 01.09.2005 passed by the Hon'ble Bombay High Court in Writ Petition No. 5767/2005. The facts in a nutshell that culminated into the present proceedings may be summoned up as follows:

(2.) THE appellant, M/s.S.D. Enterprises situated at Unit No. 3, Gala No. 8, Vasai (East), Mumbai, is engaged in the manufacture of Stainless Steel Utensils. The appellant's aforesaid factory premises were searched on 17.01.2004 by the Officers of Central Excise. A Panchnama was drawn and physical stock of raw material lying in the premises was taken, weight as well as, sizes shown in the packing, was verified and found to be tallying. No discrepancy was noticed. A second visit of the Central Excise Officers, at the appellant's premises took place on 20.01.2004, and a panchnama was drawn up on the said occasion. Strangely, this second Panchnama records that the Panchas "were given to understand" that "the raiding officer" had drawn a Panchnama dated 17.01.2004, in the said premises for discrepancies noticed, wherein correlating the available stock of raw materials with the input documents" whereas a bare reading of the Panchnama dated 17.01.2004, clearly shows that no such discrepancies existed. Inventories of the Cold Rolled Stainless Steel Sheets/Pattas/Pattis, and Coils (raw materials) were taken on the ground that the said inputs/raw materials could not correlate with duty paying documents, they were detained. Representative samples thereof were also drawn. The premises at Gala No. 8 were thereafter, sealed by the Central Excise Officers. The Panchnama further states that the officers, "on peeping through", one of the windows, the other galas, noticed packages bearing the name/markings of the appellants, which were probably contained utensils/inputs. These galas, too, were therefore sealed and all other galas were also seized.

(3.) ON the same day, the officers also visited the premises of the appellant at 68/A -02 Shah and Nahar Industrial Estate, Dhanraj Mills Compound, Lower Parel, Mumbai. Nothing incriminating was found therein. However, several records were resumed, comprising practically all the working records of the appellant.