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TMI Blog2007 (3) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... upheld – Redemption fine and penalty reduced - E/2057-2058/2003 - A/602 & 603/2007- WZB/AHD - Dated:- 9-3-2007 - [Order per] - These appeals are against the order of the Commissioner (Appeals) No. MCRS/118 119/2005 dated 23-3-2005. 2. Heard both sides. 3. The relevant facts, in brief, are as follows :- (a) The Excise officers visited the appellant company around 4.15 p.m. on 17-7-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officers noticed that there were excess stocks of finished goods found lying in the factory premises than the recovered balance in RG-1 register. There were excess quantity of 412 boxes containing 955500 number of R W Flake, 100350 numbers of 8 P.M. Whiskey cartoons, 357700 numbers of Charms Viginia Shells, 700000 numbers of Cavender Magna Shells total 2112860 numbers valued at Rs. 7,69,087/- wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onfirmed demand of duty of Rs. 1,23,064/- and imposed equal penalty under Rule 173Q. In addition, he also imposed a penalty of Rs.50,000/- on Shri Rajesh Kejriwal, Commercial Manager of the appellant company, the other appellant. 4. The ld. Advocate for the appellants submits that the company is run on three shifts. As per the practice followed, the production of two shifts of previous day and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to evade duty. 6. I have carefully considered the rival submissions. In the statement given on the very date of visit by the officers, the authorized signatory has stated that it was just the production of the previous day and the production of 17-7-1999, which were waiting to be entered in the records. The submission that these productions have been recorded in their private records has n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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