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TMI Blog2016 (5) TMI 994X X X X Extracts X X X X X X X X Extracts X X X X ..... /3/2003 - Held that:- before seizure it is necessary to have a prima facie opinion regarding dutiable nature of the goods. The appellant was not registered with the Department. The point of their liability to Central Excise duty has not yet been established. Further, it is not clear as to which of the private records recovered were scrutinized and compared with the physical stock of various goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cale exemption under Notification No. 8/2003-CE dated 01/3/2003. Certain physical verifications were conducted in August 2011 in the premises of the appellant and it was found raw material, semi-finished goods and finished goods available inside the premises were not fully accounted for. Accordingly, proceedings were initiated against them which resulted in the order-in-original dated 31/1/2013. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt and other clerical staff for maintenance elaborate records. They had maintained certain hand-written records in the form of note books and sheets which were also received by the Department during the search. The seizure and confiscation of finished goods is not legally tenable as no offence has been established in respect of these goods. There is no finding as to excise duty liability of the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to maintain certain basic records especially in respect of finished goods. In the absence of such proper records the lower Authority is correct in order to confiscation of unaccounted finished goods and imposing penalty. 4. Heard both the sides and examined the appeal records. The finished goods initially seized and later ordered to be confiscated were lying inside the premises of the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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