DHANRAJ ENTERPRISES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) NONE has appeared for the appellants. Therefore, I proceed to dispose of the appeal after hearing the learned DR. The appeal is directed against imposition of penalty of Rs. 10,000/ - on the appellant under Rule 25 of Central Excise Rules, 2001 and redemption fine of Rs. 30,000/ -.

(2.) THE case has arisen thus. The appellant is manufacturer of HDPE/PP woven bags/sacks. The Central Excise Officers visited the appellant's factory on 4 -2 -2002 by surprise and did physical verification of the stock. It will reveal that 1201 kg of goods were not entered in the books of accounts. Shri Azad Mohammad explained that these goods were returned back from M/s. K.S. Oil Mills, Morena and M/s. Nandeshwari Packaging, Ahmedabad, He also stated that since no documents were received along with returned goods, they have not made entry in the accounts of the factory. On the very next day, he also produced documents covering the goods. All the same, the appellant's goods are confiscated under the aforesaid sub -rule and imposed penalty.

(3.) SUB -rule (1)(b) of Rule 25 in question may be read: