2013 (8) TMI 791

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..... atin Singhal, Advocate JUDGEMENT Per Archana Wadhwa: Revenue is in appeal against the order of the Commissioner (Appeals) vide which he has set aside the confiscation of the excess found goods and has reduced penalty to Rs.20,000/- on the ground of non-maintenance of records. 2. As per facts on record, the respondent are engaged in the manufacture of footwear soles. Their factory was visited .....

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..... y of Rs.2 Lakh. 4. On appeal to the Commissioner (Appeals) by referring to various decisions of the Tribunal held that there was no evidence reflecting upon the assessee's intention to clear the goods without payment of duty and as such, non-entry in the statutory records was more than technical and procedural lapse for which he imposed penalty of Rs.20,000/-. Hence, the present appeal by the Rev .....

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