2015 (2) TMI 33

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..... ma, AR, for the Respondent. ORDER Both the appeals are being disposed of by a common order as they arise out of same set of facts and circumstances. 2. After hearing both sides, I find that appellants are engaged in the manufacture of glazed and unglazed tiles of various varieties. Their factory was visited by Central Excise officers on 20-11-97, who conducted various checks and verificati .....

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..... and after going through the impugned orders, I find that the entire case of the Revenue for arriving at the finding of the clandestine removal is based upon the shortages conducted at the time of visit of the officers. Similarly, excess found goods stand confiscated along with imposition of penalty on the sole ground that the same were not entered in the statuary records. 6. It is seen that .....

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..... I find that it is not the Revenue's case that excess found impugned goods are meant for clandestine removal or they are in ready to move condition. As such, I find no justification for confiscation of the same or for imposition of penalties. 7. The second appeal in fact relate to the refund of duty deposited immediately by the appellant after detection of the shortages. Inasmuch as the .....

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