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TMI Blog2017 (3) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... ion - redemption fine - whether the excess quantity of Guar Gum Powder found in the premises is liable for confiscation and penalty imposed for an admitted liability of short quantity of goods involved duty of 47,969/- is excessive or otherwise? - Held that: - the appellant in the Form-V register maintained by them, accounted the receipt and disposal of defective and returned materials and on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sharma, Advocate For Respondent (s) : Shri J. Nagori, Authorised Representative ORDER This is an appeal filed against OIA No. 167/2013-AHD-II-CE/AK/COMMR-A-/AHD dated 29.08.2013, passed by Commissioner (Appeals) Central Excise & Service Tax, Ahmedabad. 2. Briefly stated the facts of the case are that the appellant is engaged in the manufacture of Guar Splits, Guar Gum Poser and Tamarind Kerne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d with an option to redeem on payment of fine of ₹ 3,40,000/-. Aggrieved by the said order, appellant preferred appeal before the ld. Commissioner (Appeals) who in turn rejected their appeal. Hence, the present appeal. 3. Ld. Advocate for the appellant, at the outset submitted that the appellant do not wish to press the confirmation of duty on the shortage of goods. However, he has contende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tra, the ld. A.R. for the Revenue reiterates the findings of the lower authorities. 5. I find the short question to be decided is whether the excess quantity of Guar Gum Powder found in the premises is liable for confiscation and penalty imposed for an admitted liability of short quantity of goods involved duty of ₹ 47,969/- is excessive or otherwise. I find that the appellant had adduced s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uced to ₹ 50,000/- (Rupees fifty thousand only). Similarly, even though shortages were noticed in the finished stock of Guar Gum Powder, but no evidences were brought out by the Revenue that the same were removed clandestinely without payment of duty. In the said circumstances, in my opinion, imposing penalty of equal to the duty on such shortage quantity would be excessive. Hence, to meet t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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