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TMI Blog2018 (12) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of wedding cards of his son definitely cannot concentrate on his business during that impugned period. Therefore, the contention of the appellant is acceptable that due to marriage of his son, the appellant could not maintain proper records. It is a fact on record that the appellant is a regular exporter and exported the goods. In that circumstance, the benefit of doubt goes in favour of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demption fine has been imposed on account of excess found goods in the factory and the penalty was also imposed on them. 2. The brief facts of the case are that on the basis of some intelligence on 19.11.2011, the factory of the appellant was visited by the departmental officers and the factory was found closed due to marriage of son of the proprietor on 19.11.2011 who was busy in distributing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uting the wedding cards. Therefore, the appellant was not able to maintain proper records during the impugned period. That is why there was shortage or excess of finished goods was found. Moreover, the appellant is regular exporter of the goods and the goods have been exported by the appellant. There is no evidence produced by the Revenue that the appellant has cleared the goods clandestinely. Mer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant, who was busy in the distribution of the wedding cards at the time of visit of the officers to the factory, when the factory was closed. A person who is busy in distribution of wedding cards of his son definitely cannot concentrate on his business during that impugned period. Therefore, the contention of the appellant is acceptable that due to marriage of his son, the appellant could ..... X X X X Extracts X X X X X X X X Extracts X X X X
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