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2010 (7) TMI 596 - CESTAT, NEW DELHIConfiscation, redemption fine and penalty - Clandestine removal - The stock taking has been done in the presence of independent witnesses and in the presence of authorised signatory - There has not been any representation alleging that the stock taking was not conducted properly - The respondent that they are manufacturing very many varieties of CTD bars, each one having different dimensions and consequently, the weight of each and every piece is different - Hence, the CTD bars are meant for specific application and each variety has fairly accurate weight and the variation in weight in respect of any variety of bars cannot differ widely - The respondent that they have individually weighed each CTD bars before entering in RG-1 register - These circumstances, the correctness of panchanama drawn on the basis of weighment taken cannot be doubted without adducing any valid reason - The Commissioner (Appeals) has held that it was practically impossible for weighing of each piece of CTD bars within 9 hrs. and 15 minutes - Such a finding is based on presumption that each piece was required to be weighed which is not warranted in the nature of the goods - Have not been shown any retraction of the statement given by the authorised signatory - The irregular maintenance of accounts by not entering correctly the quantum of goods manufactured is clearly established - Finding of the original authority that the said goods were kept for clandestine removal has been rightly found to be erroneous as the same would be only a presumption. Held that: the order of the Commissioner (Appeals) in setting aside the order of confiscation and setting the penalty are not justified - Some leniency in the matter of quantum of redemption fine and penalty is justified.
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