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TMI Blog2019 (10) TMI 1143X X X X Extracts X X X X X X X X Extracts X X X X ..... und goods is due to technical snag in the computer software and for this reason, production record could not be generated for the period 01 January 2014 to 06 January 2014 and because of this reason, RG-1 register could not be updated. Admittedly, there is no investigation by the Revenue on these categorical statements given by the appellant s employees and no evidence has been brought on record that non-accounting of finished goods is with intention to clear the goods clandestinely for evasion of duty. There is no evidence of attempt to clear the goods clandestinely but there is contravention of the provisions inasmuch as the appellant have not recorded the excisable goods in the statutory record - Duty demand is set-aside. However, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25 of Central Excise Rules, 2002 was also proposed to be imposed. The Adjudicating Authority confirmed the demand of duty amounting to ₹ 3,21,865/-, ordered for confiscation of goods valued at ₹ 26,04,083/- with an option to redeem the same on payment of redemption fine of ₹ 1,50,000/-. Penalty of ₹ 25,000/- was imposed on Shri Santosh Shrivastava and ₹ 50,000/- was imposed on Shri Rajiv Thadani under Rule 26 of Central Excise Rules, 2002. However, penalty under Rule 25, so proposed in the show cause notice was not imposed. Being aggrieved by the order-in-original, the appellant filed appeal before Commissioner (Appeals) and the Revenue had also filed appeal before Commissioner (Appeals) for not imposing of pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) CCE vs. Resham Petrotech Limited 2010 (258) ELT 60 (Guj.) (b) S.B. Industries vs. CCE, Patna 2007 (213) ELT 79 (Tri. Kolkata) (c) CCE, Daman vs. Mukesh Metal Industries Pvt. Limited 2009 (247) ELT 810 (Tri. Ahmd.) (d) CCE, Rajkot vs. Amrut Ceramics 2007 (209) ELT 390 (Tri. Ahmd.) (e) Camex Intermediate Limited vs. CCE, Surat 2010 (251) ELT 474 (Tri. Ahmd.) (f) Swastik Ceracon Limited vs. CCE ST, Ahmedabad-III 2018 (364) ELT 652 (Tri. Ahmd.) 3. As regards Appeal No. 10435 of 2019 filed by Shri Santosh Srivastav, Learned Counsel submits that Shri Santosh Shrivastava is expired and death certificate is plac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l statements given by the appellant s employees and no evidence has been brought on record that non-accounting of finished goods is with intention to clear the goods clandestinely for evasion of duty. Therefore, as the goods were not liable for confiscation, the ratio of judgments cited by the appellant is applicable to the present case as the facts are more or less the same in those judgments. 6. As regards the judgment cited by Learned AR in the case of Mitex Impex (supra), I find that in the said case, the Excise Assistant and Partner of the Firm admitted that the statutory records were not maintained with intention to remove the goods without preparation of invoices or payment of duty and no explanation was given for th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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