K. Prakash Anand, Member (T)

1. In this matter the allegations are that when the Central Excise Officers visited the factory of the appellants by surprise on 21.5.80; they found as follows :

(a) RG-1 Register was written only upto 18.4.80;

(b) gate-passes were written upto 17.5.80;

(c) there were 63 fully packed wooden boxes containing 69,709 Hacksaw Blades and another 19100 pieces of Hacksaw Blades in cardboard packing which were ready for despatch. In respect of these, the appellants would not produce any registers or other documents which could show accountal and manufacture;

(d) there were 3,578 pieces of Hacksaw Blades in excess in the bonded store-room which were not accounted for;

(e) there were shortages of 1,152 pieces of hacksaw blades;

(f) the Central Excise officers also visited the Branch Office of M/s. Technis Industries in Raniganj, Secunderabad on 21.5.80 who were allegedly dealing in Hacksaw Blades manufactured by the appellants, M/s. Indo-Hacks Ltd. In these premises, they found 4,331 pieces of Hacksaw Blades which according to the statement of one Shri C.K. Murthy, representative of the Branch Office were actually supplied by M/s. Indo-Hacks Ltd. without any docume