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TMI Blog2015 (4) TMI 957X X X X Extracts X X X X X X X X Extracts X X X X ..... which were lying unaccounted in the factory premises of the appellant and were in fully finished condition. The contention of the appellant that merely non accountal of the goods in the statutory records does not lead for confiscation of the goods, unless there is malafide intention on the part of the appellant is proved. In this case, if the preventive staff did not visit the factory premises of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is in appeal against the impugned order. 2. The brief facts of the case are that the appellant is engaged in the manufacture of Tractor Parts, Forging etc. Acting upon information, the Preventative Staff of the Central Excise visited the factory premises of the appellant on 30.11.2009. The concerned Range Staff was already there supervising the stuffing of export consignment in the container. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w cause notice issued and adjudication took place and it was held that the goods were liable for confiscation and the same can be redeemed on payment of redemption fine of ₹ 5 lakh and for imposition of penalty of equivalent amount. Aggrieved with the said order, the appellant filed the appeal before the Commissioner (Appeals) who upheld the adjudication order. Therefore the appellant is bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification of the goods, they were contained 52 pallets and 85 cardboard cartons (duly packed containing Tractor parts and forgings etc.) which were lying unaccounted in the factory premises of the appellant and were in fully finished condition. The contention of the appellant that merely non accountal of the goods in the statutory records does not lead for confiscation of the goods, unless there i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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