TMI Blog2014 (9) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... record is a sufficient ground for confiscation. The Tribunal has also found that on an earlier occasion similar discrepancy of the goods not being accounted for in the R.G.-1 register had occurred and the appellant was let off in those cases, but the same mistake was being repeated again and, therefore, if penalty was not imposed, the same mistake would continue to be adopted by the appellant. no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pection was made by the Central Excise Officer at the premises of the appellant and found 89.890 Metric Ton of finished goods over and above the recorded balance in R.G.-1 register. The said goods were seized and a show cause notice was issued to show cause as to why the seized goods may not be confiscated for contravening various provisions of the Central Excise Rules and why the appellant should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal before the Customs Excise and Service Tax Appellate Tribunal, which was allowed and the order of the Commissioner (Appeals) was set aside and the matter was remitted to the appellate authority to decide the matter afresh. Upon remand, the appellate authority maintained the order of confiscation holding that the evidence of clandestine removal was not an essential ingredient for confiscation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal. The fact, that the said goods was not accounted in the R.G.-1 register, is indicative of the fact that there was an attempt of clandestine removal of the goods. Non accountal of goods in the statutory record is a sufficient ground for confiscation. The Tribunal has also found that on an earlier occasion similar discrepancy of the goods not being accounted for in the R.G.-1 register had ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
