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TMI Blog2007 (5) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... /2005 - A-1012/KOL/2007 - Dated:- 24-5-2007 - [Order]. - The Appellant's grievance in this appeal is that finished goods found in the course of investigation on 24-9-01 were not really finished goods but under work-in-progress, for which the allegation of clandestine removal is not sustainable. Similarly, the raw materials found to be short in the course of investigation was only due to bad han ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to be a short was only on assumption and without regard to the relevant factor that in a small factory, illiterate workers deal such materials without care and caution. If such factor is taken into consideration, the Appellant shall not be deterrently dealt when there was no action by the Department to prove that the finished goods and the inputs were out of the campus/factory of the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. Further, the finished goods having been found without proper accountal, Revenue should not be prejudiced. 4. Heard both sides and perused the record. 5. The allegation made by Revenue was on physical examination during course of inventory taken on 24-9-2001. The excess and deficiency in the finished goods as well as the inputs remain undisputed. However, the learned Commissioner consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout enough circumstantial evidence. Therefore, the case shall not be called as clandestine removal under irregular method, which calls for imposition of penalty of Rs. 20,000/- (Rupees Twenty thousand) to meet the ends of justice, setting aside the impugned order directing neither for any confiscation nor for imposition of redemption fine. I order accordingly. 5.1. As observed by the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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