2007 (5) TMI 540

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..... r]. This is an appeal against the order of Commissioner (Appeals) No. V-2(54)199/SRT-I/Div.V/2003, dt. 29-3-2005, by which the order of original authority has been upheld. 2. Heard both the sides. 3. The appellant is 100% EOU, who intimated the Department that they are closed w.e.f. 4-12-2000. The officers visited on 20-3-2001 and it was found that the unaccounted stock of 7 pieces of 71 .....

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..... e them liberty not to maintain even private records indicating production/clearances on a day to day basis. The non-accounting of finished goods lying in the factory has been admitted. The confiscation of the goods valued at Rs. 12,780/- is justified. 6. However, no clandestine removal was proved. Therefore, taking into consideration the entire facts and circumstances of the case, redemption fin .....

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