2008 (1) TMI 301

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..... ation not justified – penalty reducible - E/2094/2006-SM - 165/2008-SM(BR)(PB), - Dated:- 17-1-2008 - Shri. T. K. Jayaraman, Member (T) Shri R.K.Verma, Authorised Representative (DR) for the Appellant. None for the Respondent. [Order per T.K.Jayaraman Member (T)] - Revenue has filed this appeal against the impugned order-in-appeal No.246/CE/CHD/06 dt.30.8.06. 2. The Department .....

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..... tity of goods deducted by the visiting staff from the recorded and bundle of stock recorded and not from the unmarked fresh production. Further, according to the revenue observation of the Commissioner that there was no attempt to clear the goods without payment of duty is incorrect as the unaccounted bundles were found duly packaged and ready for discharge to the customers and the same would have .....

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..... red. This is purely a presumption and on the basis of such presumption, one can not hold that excess goods are liable for confiscation. In fact in the decision relied on by the Ld. Advocate, it has been held that mere non-entry in RG.I register will not amount to manufacture of goods unless it is supported by post conducted assumption in removing the goods. The ratio of this case is clearly cove .....

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