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TMI Blog2022 (6) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... the physical stock taking, stock was not found accounted for in the RG-1 register. In this regard, the partner of the appellant firm, Shri Jugar Kishore Munot categorically stated that the production was not recorded because the concerned dealing staff was on leave. There is no rebuttal to his this statement by the department. The department has not produced any other evidence to establish that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods, redemption fine and penalty for the alleged offence that the appellant have not recorded the production in their RG-1 register while checking the physical stock by the officers on 12.06.2014. The entire case was made out on the basis of statement of Shri Jugal Kishore Munot, partner of the appellant firm wherein as regard the question that why the production was not recorded in the RG-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4) ELT 914 (Tri- Ahmd.) M/s Roma Plastics Pvt. Ltd. (4) 2007 (220) ELT 818 (Tri- Ahmd. Citizen Extrusion (P) Ltd. 3. On the other hand, Shri Shri G. Kirupanandan, learned Superintendent (Authorised Representative) appearing on behalf of the Revenue submits that as per Rule 25(1)(b) if the goods are not accounted, the same is liable for confiscation and consequently fine and penalty follows. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he concerned dealing staff was on leave. There is no rebuttal to his this statement by the department. The department has not produced any other evidence to establish that the said unaccounted goods were kept as there was a preparation for clandestine removal. Therefore, merely because the goods were not accounted and for which a plaisible explanation has been given by the partner of the firm, goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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