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TMI Blog2019 (3) TMI 764X X X X Extracts X X X X X X X X Extracts X X X X ..... on record nor has established such an intention on the part of the assessee. He has also not denied that the appellants were working under the small scale exemption Notification - the confirmation of demand of duty or confiscation of the goods and imposition of penalties was neither justified nor warranted. The appellants are duty bound to enter such goods in their record to show their clearan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pter 39 40 of the First Schedule of the Central Excise Tariff Act, 1985. Their factory was visited by the Central Excise Officers on 26/09/2014 who conducted various checks and verifications. As a result unaccounted final products as also raw materials were seized. 3. On the above basis proceedings were initiated against them by way of issuance of show cause notice dated 19/03/2015 proposing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learance as reflected in their balance sheet was inclusive of the sale value of the traded goods. They also contended that the Department has nowhere denied the benefit of the exemption Notification. There was no evidence that the finished goods lying in their factory were made for clandestine removal. 5. The Commissioner (Appeals) disposed of assessee s appeal by observing as under:- 4. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tent quantified in the adjudication. I hold that the Original Authority has sufficiently addressed the contention about confiscation of seized goods and imposition of penalty thereon. I also find that the appellant has not presented any credible defense for not maintaining any statutory records. Therefore, I hold that the appellant has failed to demonstrate any infirmity in the impugned order to j ..... X X X X Extracts X X X X X X X X Extracts X X X X
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