Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 1491 - AT - Central ExciseUnaccounted goods - the appellant has not incorporated the up-to-date production particulars in the daily stock register - Held that: - It is an admitted fact on record that the appellant had not maintained the daily stock account, incorporating the particulars of goods manufactured in the factory on the date of visit of the Central Excise Officers. Thus, there is violation of Rule 10 of the Central Excise Rules, 2002, for which goods can be confiscated and penalty can be imposed under Rule 25 ibid - considering the fact that the seized goods were lying in the factory and were not removed clandestinely by the appellant, the quantum of redemption fine and penalty imposed by the authorities below are in the higher side, and is therefore reduced - appeal allowed in part.
|