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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 ..... e appellant is in appeal against the impugned order wherein the demand of duty has been confirmed on account of shortage of finished goods and redemption 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncentrating to his business and therefore at time of visit of the officers, the factory was found closed as the appellant was busy in distributing 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 5. Heard both sides and considered the submissions. 6. I find in this case, it is an admitted fact that due to marriage of son of 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 dur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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