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TMI Blog2015 (10) TMI 2518X X X X Extracts X X X X X X X X Extracts X X X X ..... Anil Choudhary, Member (Judicial) Shri Aalok Arora, Adv. for the Appellant Shri Ashok B. Kulgod, A.C. (A.R.) for the Department ORDER Per Mr. Anil Choudhary The Appellant, M/s Wave Industries Pvt. Ltd. in Appeal against Order-in-Appeal Nos. EXCUS/000/APP/096/2014-15 dt. 30.04.2014 passed by Commissioner of Central Excise (Appeals) S.Tax, Noida, by which, OIO was upheld. 2. The brief facts are that there was an inspection in the factory premises on 22/02/12 whereby the stock of sugar, molasses was taken and some discrepancy was found to the effect that against the stock of 92, 736.10 quintals of Molasses, an excess of 1272.2 quintal was found. Against the stock of sugar on the date 1,34,190 quintals, shortage of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctions and the same was adjudicated vide Order-in-Original dated 5.11.2013 whereby the stock of excess molasses valued at ₹ 3,94,320/- was seized /confiscated with an option to redeem by paying fine of ₹ 1.00 lakh. Further, 65 quintal of sugar was found short and duty thereon ₹ 6,018/- was confirmed. Further, duty on bagasse and press mud cleared was determined and the amount paid during investigation, being equal was appropriated. Further duty amount of ₹ 16,33,199/- was confirmed on the scrap and the amount paid during investigation ₹ 13,03,116/- was appropriated. Further equal amount of penalty was imposed ₹ 16,33,199/- under rule 25 of Central Excise rules along with interest on the duty amount. Being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als which is less than half percent of the total stock of sugar on the date. Further the production was going on and the Sugar Stacks were disturbed and in the process of being completed and as such the minor variation is a normal feature and the authority below have erred in drawing adverse conclusion. Further, he urges that that is no discrepancy in the stock of sugar as per the clearance records as maintained for the period. The variation being negligible on the date of inspection, did not attract any adverse inference. So far the issue of clearance of Press Mud and bagasses, is concerned, he draws my attention to the ruling of Honourable Allahabad High Court in the case of Balarampur Chini Mills Ltd. Vs. Union of India 2014 (300) ELT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... existing on the factory premises and as such duty confirmed on the scrap of tin is wholly without any basis and fit to be set aside. He further urges that in the facts and circumstances, no penalty is excigable on it and the same is fit to be set aside. 4. The learnedly relies on the impugned order. 5. Having considered the rival contentions, I find that in view of the agreed position between the stock records under Central Excise and under the State Excise and also in view of the periodic inspections, duly endorsed in the State Excise Records, I hold that there is no reason for drawing the adverse inference in respect of some excess stock on the date of inspection which is hardly about 2.5% of the gross stock on that date. Further as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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