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TMI Blog2011 (7) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... andum gives feeling that broken/damaged tiles are accounted in the boxes in the production memos which is definitely contrary to the facts - Therefore 825 boxes shown as broken/damaged has to be ignored. This results in the conclusion that the actual quantity found in excess may not have been 21,018 boxes - However, since this is only relevant for the purpose of calculation of redemption fine and penalty, consider it not worthwhile remanding the matter for verification of this aspect only - it appropriate that redemption fine imposed for release of the confiscated goods has to be reduced to Rs.1.25 lakhs and penalty to Rs.1 lakh. - E/682/10 - - - Dated:- 26-7-2011 - Hon ble Mr. B.S.V. Murthy, Member (Technical) Appellant : Shri Vip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h excess stock cannot be confiscated and penalty cannot be imposed. 1. Ganga Industries Vs. CCE Bhavnagar [2007 (209) ELT 140 (Tri.-Ahmd.)] 2. CCE Hyderabad Vs. Srinivasa Frozen Foods Ltd. [2010 (262) ELT 594 (Tri.-Bang.)] 3. Bhillai Conductors (P) Ltd. Vs. CCE Raipur [2000 (125) ELT 781 (Tribunal)] 4. A. Kumar Industries Vs. CCE Daman Vapi [2010 (261) ELT 486 (Tri.-Ahmd.)] 5. Vishal Malleables Ltd. Vs. CCE Surat [2009 (234) ELT 286 (Tri.-Ahmd.)] 6. Citizen Extrusion (P) Ltd. Vs. CCE Surat [2007 (220) ELT 818 (Tri.-Ahmd.)] 7. CCE Kanpur Vs. Ambica Poly Tubes [2010 (262) ELT 447 (Tri.-Del.)] 8. Nilesh Steel Alloys Pvt. Ltd. Vs. CCE Aurangabad [2008 (229) ELT 399 (Tri.-Mumbai)] 3. Further, he also drew ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess stock till the adjudication proceedings started. 5. I have considered the submissions made by both the sides. As regards the decisions cited by the learned counsel, I find that in none of those cases cited above, the excess stock was found during a follow up action after interception of a truck carrying goods manufactured by the assessees and cleared without payment of duty and invoice. Therefore none of the decisions can be applied to the present case. The very fact that a truck was intercepted with 400 boxes extra which amounts to about 30% of the goods being transported in the truck would show that appellants did indulge in clandestine removal. Therefore the excess stock found has to be held as kept for clandestine removal. As re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regards the submission that the Commissioner (Appeals) did not consider the request for reduction in redemption fine and penalty, I find myself in agreement with the conclusion of the learned Commissioner that redemption fine and penalty are reasonable and need not be reduced if the quantity in excess found was taken into account and facts and circumstances of the case are considered. The reduction that I am making is only on account of the difference brought out by the learned counsel in the actual quantum of production based on production memos which I do not want to remand. Having regard to all the facts and circumstances as discussed above, I consider it appropriate that redemption fine imposed for release of the confiscated goods has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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