2006 (3) TMI 595

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..... . This appeal is directed against the Order-in-Appeal dated 29-6-2004, which rejected the appeal of the appellants. The relevant facts for my consideration are that the officers visited the factory premises of the appellants and took stock-verification. During the stock-verification, the officers found that in respect of four items, there was a shortage as against the recorded balance, and i .....

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..... ng by the appellants and subsequently, removed on payment of duty. To drive home his point, he produced before me the RG-I records during the relevant period for the goods found short. In respect of the goods found in excess, he submits that the adjudicating authority has himself held that these goods were not meant for clearance without payment duty. Hence the confiscation and the penalty imposed .....

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..... perused the records. In respect of the excess goods found, the adjudicating authority in his order-in-original has observed as under : - I admit that the goods found excess were still lying within the factory premises and at the time of seizure the same were not meant for clearance without payment of duty. In addition to that departmental officers failed to collect any other solid evidences rel .....

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..... mposed thereon in respect of the goods found in excess. 4.1 As regards the goods, which were found short after perusing the records, I find that the shortages have been tried to be explained as being issued for reprocessing. In respect of all items, I find that the entries for issuing the goods for reprocessing were made after the visit of the officers and the after stock-taking was concluded. I .....

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..... egorically to the satisfaction of the authorities regarding the shortage of the goods found in the factory, I do not find any reason to interfere in the Order of confirmation of the demand of duty in respect of shortage of the goods and the penalty imposed thereon. 4.3 In view of the above facts and circumstances, the appeal is partly allowed i.e. the confiscation of the goods found in excess is .....

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