MAESTRO MOTORS LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) The appeal is directed against demand of duty and imposition of penalty on the ground that petrol engines entered in the RG -I of the appellant were not available on verification.

(2.) I have perused the records and heard both sides.

(3.) The facts of the case are that on 22 -12 -1998 the appellant's premises were visited by Central Excise Officers and verification of stock, was carried out. As against the 24 petrol engines entered in the RG -I stock the appellant was able to produce only 18 Nos. Thus, six engines were missing. The appellant paid duty in respect of the same. With regard to the remaining the appellant produced 18 engines. On examination, it was found that they did not have certain parts like piston and crankshaft. On account of the absence of these parts, the authorities reached a finding that these 18 engines cannot be accepted as the engines entered in the RG -I. Based on this finding duty demand has been confirmed and penalty imposed.