2011 (6) TMI 346

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..... evidence on record indicating any malafide on the part of the assessee, he set aside the confiscation of the goods. However he upheld imposition of penalty of Rs.12,000/- on M/s. Hardwar Potteries for non maintenance of RG 1 register. Penalty on Shri Sanjay Narsibhai Patel was set aside in the absence of any charge of mensirea against him - The Revenue's appeals are accordingly rejected. - E/55 .....

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..... gainst them for confiscation of the said goods as also for imposition of penalties. The original adjudicating authority confiscated the goods with a redemption fine of Rs.16,000/-, imposed penalty of Rs.12,000/- on M/s. Hardwar Potteries and Rs.12,000/- on Shri Sanjay Narsibhai Patel, partner of the manufacturing unit. 3. On appeal against above, Commissioner (Appeals) observed that the said b .....

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..... ontested the findings of Commissioner (Appeals) that 4,983 boxes of ceramic glaze tiles were the production of that day itself and was yet to be entered. If such excess found goods are seized and confiscated by the Revenue, the same would result in chaos in as much as if that particular days production is not entered in statutory records before the visit of the officers, even though the same would .....

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