9911796707
TMI Blog2014 (7) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... se, there is virtually no evidence on record that such excess stock was not entered in the records with any malafide to clear the same without payment of duty. There is no inculpatory statement of any authorised representative of the appellant. - In the absence of any evidence to that effect, as per declaration of law by various decisions of the Tribunal, confiscation of excess found goods is neither justified nor warranted - Reference can be made to majority decisions in the case of Bhillai Conductors (P) Ltd. vs. CCE, Raipur [2000 (1) TMI 105 - CEGAT, NEW DELHI] as also to Tribunal's decision in the case of A Kumar industries vs. CCE Daman, Vapi [2009 (7) TMI 1126 - CESTAT AHMEDABAD] - simple failure of non-accounting of goods in the RG 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was again visited by the officers on 27.1.2010 and 54.562 MT of ingots totally valued at ₹ 10,91,240/-, involving duty of ₹ 89,918/- were found in excess than the recorded balance. The same were seized by the officers. On adjudication, the lower authorities confiscated the same with an option to redeem the same on payment of redemption fine of ₹ 20 lakh and imposed penalty of ₹ 89,918/-. Hence the present two appeals by the appellant. 4. The main ground of defence by the appellant is that when their factory was visited by the officers on 19.7.09, there was already a break down in the factory due to fault in the transformers which fact is not being disputed by the Revenue. Further, they have contended that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any malafide to clear the same without payment of duty. There is no inculpatory statement of any authorised representative of the appellant. 6. In the absence of any evidence to that effect, I fully agree with the learned advocate that as per declaration of law by various decisions of the Tribunal, confiscation of excess found goods is neither justified nor warranted. Reference can be made to majority decisions in the case of Bhillai Conductors (P) Ltd. vs. CCE, Raipur [ 2000 (125) ELT 781 (Tri)] as also to Tribunals decision in the case of A Kumar industries vs. CCE Daman, Vapi [ 2010 (261) ELT 486 (Tri-Ahmd)]. It stands held in the said decision that a simple failure of non-accounting of goods in the RG 1 register do not invite confis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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