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TMI Blog2006 (8) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... /04 - F.O. No. A/1488/2006-WZB/C-IV/SMB/MUM - Dated:- 25-8-2006 - [Order per] - Heard both sides. The lower appellate authority has confirmed the duty demand, confiscation of the impugned goods and penalty, hence this appeal. 2. The original authority has determined duty demand of Rs. 61,315/- on 16,370 kgs. of excess Borax Penta which was found and seized from the appellants' premises On p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ock register is not sustainable. Accordingly, I set aside the duty demand of Rs. 61,315/- and the confiscation of 16370 kgs. of Borax Penta. 3. The original authority has confirmed duty demand of Rs. 20,800/- in respect of one consignment on the ground that the Cenvat credit was taken without valid invoice. The learned advocate appearing for the appellants states that the relevant invoice was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eased provisionally. In view of the non accountal of goods in the statutory records, I hold the confiscation to be valid. However, considering the entire facts of this case and as I have set aside confiscation of Borax Penta above, the redemption fine is reduced to Rs. 85,000/-. The appellants are entitled to refund of the balance amount. 5. As regards confirmation of duty demand of Rs. 4,04,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive of the fact that the appellants were not maintaining proper accounts for the issue of raw material. Shri B.M. Patel has also stated that he was recording the quantity of raw material issued on verbal instruction of the production supervisors and not on the basis of actual issue The appellants are required to maintain under law proper records of goods on the basis of actual issue and production ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ombined penalty of Rs. 4,86,145/- has been imposed on the appellants Considering the fact that the main charges sustained on the appellants relate to non entry of 31,250 kgs. of finished goods and non maintenance of appropriate records for raw materials is sued for production as well as shortage of the raw material, reduce the penalty to Rs 1,00,000/- which will meet the ends of justice 7. App ..... X X X X Extracts X X X X X X X X Extracts X X X X
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