2005 (5) TMI 220

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..... t of the impugned order-in-appeal vide which the Commissioner (Appeals) has modified the order-in-original regarding confiscation of finished/ unaccounted goods/short found input as detailed there. 2. I have heard both the sides and gone through the record. The perusal of the record shows that some parts and accessories of motor vehicle shape and sections as detailed in para 5 of the impugned or .....

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..... ished of the assessee for keeping the goods unaccounted. Therefore, the impugned order-in-appeal taking a contrary view cannot be sustained and is reversed. The order-in-original regarding confiscation of the goods is restored. However, the redemption fine keeping in view the duty involved and the facts that the goods were still lying in the factory, is reduced to Rs. 25,000/- and penalty to Rs. 1 .....

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..... the ground that there was no proper weighment of the goods before arriving at the shortage quantity of the goods. I do not find any substantial evidence to dispute correctness of this ground taken by ld. Commissioner (Appeals) as without the actual weighment of the goods lying in the factory premises, on simple eye examination/estimation, the quantity of short goods could not be worked out as laid .....

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