2009 (4) TMI 956

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..... rned DR for the appellant-department. None appears for the respondent in spite of notice. In fact the notice of intimation sent to them on previous occasion has been returned undelivered. 2. When the officers visited the factory premises on 20-5-04, it was noticed that production/clearance were entered only upto 30-4-04 though there were also clearances after 30-4-04. A stock of 17.500 MT was fo .....

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..... that the appellant has not written the records for 20 days and they have also, meanwhile, effected clearance. The order of the original authority confiscating unaccounted goods and imposition of penalties are justified. He seeks restoration of the order of original authority. 4. I have carefully considered the submissions and perused the records. I find that the respondent has not maintained the .....

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..... been imposed under Section 11AC on the respondent firm and under Rule 26 on partner of the respondent firm. These penalties under Section 11AC and 26 are not justified as there is evidence of any clandestine removal. However, for non-maintenance of the accounts some penalties are warranted. 5. Taking the entire facts and circumstances of the case into account, I set aside the order of the Commis .....

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