9911796707
TMI Blog2008 (7) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant's Revenue has proposed the following three questions : "(A) Whether the Hon'ble CESTAT was justified in upholding Commissioner (Appeals)'s order inasmuch as setting aside the order for confiscation of seized goods and imposition of redemption fine? (B) Whether the Hon'ble CESTAT was justified in upholding the order of the Commissioner (Appeals)'s order inasmuch as reducing penalty im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee and carried out stock verification. According to the adjudicating authority, there was shortage of stock when compared with RG-I Register and excess stock was also found on the premises which had not been entered in RG-I Register. The explanation of the respondent assessee, both before the adjudicating authority and the Commissioner (Appeals), is to the effect that the panchnama was drawn-u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n appeal that the shortages could be explained and I accept the same as explained in this reply. However, in the same reply, it is an admitted position that the certain quantities remained unentered in the RG1 due to the fact that Shri D.P. Gohil, Project Manager was absent and Shri Mayur Vashi was new and could not properly record the RG1. I also agree with the submission that there was no prepar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he aforesaid set of facts and circumstances of the case, it is apparent that the evidence has been appreciated both by the Commissioner (Appeals) and the Tribunal, and thereafter, findings of fact have been recorded. 7. In the circumstances, in absence of any infirmity in the order made by Commissioner (Appeals) and confirmed by the Tribunal, the impugned order of tribunal does not give rise to a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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