L.M.L. LTD Vs. COLLECTOR OF CENTRAL EXCISE
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
COLLECTOR OF CENTRAL EXCISE
Click here to view full judgement.
V. Rajamanickam, Member (T) -
(1.) THE above miscellaneous application and application for rectification of mistake have been filed under Section 35C(2) and under Section 35G of the Central Excises and Salt Act, 1944. Since both the applications arise from the same order of the Tribunal, they are taken up for a decision by a common order.
(2.) THE applications arise from the order of the Tribunal No. A/207/1990 -NRB, dated 30 -3 -1990.
(3.) TO give the facts in brief - The applicants - M/s. Lohia Machines Ltd. briefly called M/s. L.M.L. Ltd., are manufacturers of 'Scooters'. A physical verification done on 02 -08 -1985 revealed that 603 scooters were found in excess than what was recorded in the RG -1, which was a statutory document to be maintained for goods manufactured.
A show cause notice was issued alleging that the applicant had stored in the B.S.R. of their factory excisable goods without making any entry in the Central Excise records, failed to maintain properly and correctly the stock account in respect of excisable goods produced manufactured, stored and delivered by them, suppressed the production of excisable goods from its accounting correctly and properly and wilfully gave false and misleading information in this regard to the officers duly appointed in this behalf and failed to stock the excisable goods in the place of storage in the factory premises in an orderly manner.;
Copyright © Regent Computronics Pvt.Ltd.