2018 (5) TMI 866

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..... chana Wadhwa : After hearing both the sides, I find that the appellant's factory, who is engaged in the manufacture of copper rods, was visited by the Central Excise officers on 9.10.2013 at 10 AM in the morning. After stock taking of finished goods as also of raw material, it was found that 3109.300 Kgs of Copper rods were not entered in the assessee's statutory records. Similarly, 7155.92 Kgs. .....

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..... Jain, Director of the company. 3. The said order was appealed against by the manufacturing unit and order of the original adjudicating authority was upheld. Hence, the present appeal. 4. From the scrutiny of the panchnama, I find that out of total 17 bundles of final product, 5 bundles were found to be higher than the room temperature. The appellant have taken a stand that the same were producti .....

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..... reported in [2016 (332) ELT 793 ]. 5. Learned AR appearing for the Revenue reiterated the findings of the authorities below. After appreciating the submissions made by both the sides, and after going through the impugned order, I find that apart from the fact that goods were not found entered in the RG 1 register, there is virtually no evidence to indicate that the same were meant for clandestin .....

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