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TMI Blog2015 (6) TMI 1082X X X X Extracts X X X X X X X X Extracts X X X X ..... s payable on account of duty or interest - The statement recorded from the appellant that due to storage problem, the finished goods were kept outside the factory was not refuted either by the preventive officers or the adjudicating authority - Decided in favor of the assessee. - E/51388/2014-EX(SM) - Final Order No. A/53293/2015-SM(BR) - Dated:- 18-6-2015 - Shri S.K. Mohanty, Member (J) S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant during the course of the investigation on the same day. The investigation by the central excise officers culminated in the adjudication order dated 7-9-2012, wherein ₹ 3,64,208/- was confirmed as Central Excise Duty and the amount paid by the appellant was ordered for appropriation. Besides, equal amount of penalty under Rule 25 of the Central Excise Rules, 2002 read with Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise Act, 1944. According to the said statutory provisions, there is no requirement of issuance of any show cause notice or for adjudication of the matter for confirmation of the penalty amount alone. The statement recorded from the appellant that due to storage problem, the finished goods were kept outside the factory was not refuted either by the preventive officers or the adjudicating aut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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