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TMI Blog2006 (10) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... vidence - Appeal No. E/4882 of 2004 - Final Order No. 1535/2006-SM(BR)(PB), - Dated:- 18-10-2006 - [Order]. - This appeal is directed against the order in appeal dated 8th October, 2003 which set aside the order in original that confirmed the demand, confiscated the goods and imposed penalties on the respondents. 2.The Commissioner (Appeals) has set aside the order in original by giving the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment has been done at the time of stock taking. Moreover, the production not entered in records and found in excess over RG I stock cannot be confiscated without any evidence of preparation for clandestine removal without payment of duty. In this regard, I rely upon the case law Bhilai Conductors (P) Ltd v. CCE, Raipur 2000 (125) E.L.T. 781. Accordingly, I set side the order in so far as it relate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was not done in a proper way, which is incorrect, as the pouches of pan masala have weight printed on them. The weight has been arrived after counting the number of pouches and multiplying the same with the weight indicated on the pouch. 4.The learned Advocate appearing for the appellants submits that on 3-8-99, they had sent retraction of the statement to the Deputy Commissioner of Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the officers from the stock verification is only of supari and laminated foil. It is a common knowledge that only supari and laminated foils will not in itself produce pan masala. Pan masala requires katha, and other essentials to come into existence. From the panchnama, it is not very clear that these materials were found short by the officers. In the absence of any contrary evidence indica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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