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TMI Blog2009 (7) TMI 1126X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the same or imposition of any penalty unless there is an evidence to show that the goods were meant for clandestine removal - apart from the initial statement of authorized signatory, there is no other independent evidence on record. This statement, when viewed in the light of the subsequently produced documentary evidence, loses its evidentiary value, as it is well settled that the docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ized signatory. 2. As per facts on record, the said M/s. A. Kumar Industries are engaged in the manufature of M.S. Ingots falling under Chapter 72 of Central Excise Tariff Act, 1985. Their factory was visited by the Central Excise officers on 30-6-2006, who conducted various checks and verifications. It was found that there was an excess stock of finished goods of M.S. Ingots totally weighing at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of penalties and confiscation of the goods, hence the present appeal. 4. It is the appellants' contention that they had produced the documentary evidence to the adjudicating authority indicating that the same vary MS Ingots were cleared by them on payment of duty in the month of December, 2004 and May, 2005 to M/s. Bhagwati Ferro Metals Pvt. Limited under, the cover of Central Excise invoices. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evidence produced by the appellants before the authorities below. The said plea has been rejected on the ground of an afterthought. The Tribunal in the case of Bhillai Conductors Pvt. Limited v. Commissioner, 2000 (125) E.L.T. 781 (Tribunal) has held that mere non-accountal of goods in RG-1 register would not invite confiscation of the same or imposition of any penalty unless there is an evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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