NATIONAL CABLES INDUS. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Applicants filed this application for waiver of duty of Rs. 54,17,020 and penalty of equal amount.

(2.) The duty was confirmed on the ground that there is shortage in the finished product as also there is difference in the quantity of final products as per the RG I record and the record prescribed by the BIS.

(3.) Applicants are engaged in the manufacture of wires and cables. They are also registered with Bureau of Indian Standard for manufacture of ISI marked wires and maintaining the statutory records prescribed by the BIS. In respect of shortage, there was no explanation of the Applicants at the time of visit by the Central Excise officer. On verification of the records, it was also found that the Applicants were reflected the total production of wires and cables in the RG I register and subsequently on the request of the Customers, they were also supplying ISI marked goods and entered the said ISI goods with BIS register prescribed by the Bureau of Indian Standard. BIS register clearly mention quantity etc. and mark 'ISI' on a particular date. When the entries of quantities of that particular date in BIS register were compared with the quantity of that particular type of wire and cable on that particular date in RG I register, it was found that the Applicants was not having sufficient balance of wires and cables in RG I register on certain occasions but had shown entries in BIS register. The duty was demanded in respect of duty of quantity in RG 1 compared to BIS register.