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TMI Blog2010 (9) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... presuming that the unaccounted goods were meant for removal without payment of duty - no evidence relied upon regarding any clandestine removal by the party - Order of the Commissioner (Appeals) is set aside and order of the original authority restored - redemption fine imposed is reduced from Rs. 5.00 lakhs to Rs. 2.5 lakhs - E/2436/2006-SM(BR) - 1009/2010-SM(BR)(PB) - Dated:- 1-9-2010 - Shri M. Veeraiyan, JJ. REPRESENTED BY : Shri R.K. Gupta, SDR, for the Appellant. Shri Kamaljeet Singh, Advocate, for the Respondent. [Order]. This is an appeal by the department against the order of the Commissioner (Appeals) No. 253/CE/CHD/2006 dated. 31-3-2006. 2. Heard both sides. 3. The relevant facts in brief are that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the respondents produced adequate evidence before the adjudicating authority to prove that the stock as per sale and purchase documents worked out to be the same as verified by the officers on 23-8-2003. He also held that there is no reason to conclude that the stock found on 23-8-2003 was intended for removal without payment of duty. 5. Ld. SDR submits that the respondents have not maintained RG-I records and produced the same to the officers who visited the premises on 23-8-2003. The submissions that the officers of DGCEI took away records without any proper inventory is not correct as the documents were seized in the presence of independent witnesses and in the presence of officials of the company. He also draws attention that w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stock of forging machined was 1291 PCS as on 31-7-03 and quantity found as on 31-7-03 is 48.45 tons valued at Rs. 31,49,250/-. The respondents who is registered as a manufacturer is under a strict obligation to maintain raw material accounts on a day-to-day basis indicating the receipt and issue of the same and also maintain, on a day-to-day basis, quantity of final products manufactured and cleared by them. Failure to maintain accounts of goods manufactured and cleared by them clearly attracts the penal provision under Rule 25(1)(b) of the Central Excise Rules, 2002. The case of the respondent is still worse. They have not kept in any of there records in their factory on the date of visit of the officers. The claim that some records were ..... X X X X Extracts X X X X X X X X Extracts X X X X
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