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2010 (9) TMI 335 - AT - Central ExcisePenalty - Failure to maintain accounts of goods manufactured and cleared - penal provision under Rule 25(1)(b) of the Central Excise Rules, 2002 - claim that some records were taken away by the officers of DGCEI without proper inventory - appellants claimed that the RG-I has been taken away by DGCEI have produced copies of RG-I register along with reply to the show-cause notice - respondents have clearly failed in maintaining the proper records relating to the raw materials received by them and issued by them as well as records of finished goods manufactured and cleared - original authority erred in presuming that the unaccounted goods were meant for removal without payment of duty - no evidence relied upon regarding any clandestine removal by the party - Order of the Commissioner (Appeals) is set aside and order of the original authority restored - redemption fine imposed is reduced from Rs. 5.00 lakhs to Rs. 2.5 lakhs
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