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2011 (7) TMI 336 - AT - Central ExciseClandestine removal - Penalty of Rs.1,38,205/- imposed under Rule 25 and redemption fine of Rs.1,92,700 - excess stock 400 boxes extra found- As regards the submission that the quantity has not been worked out correctly, it is found that the quantity of 18,485 boxes has been arrived at on the basis of production memos which were recovered during the visit of the officers to the factory - the statement submitted by the appellants in the appeal memorandum it has shown that broken and damaged quantity as 825 - On verification of production memo, it was seen that broken/damaged tiles are accounted in terms of Kgs whereas the statement in the appeal memorandum gives feeling that broken/damaged tiles are accounted in the boxes in the production memos which is definitely contrary to the facts - Therefore 825 boxes shown as broken/damaged has to be ignored. This results in the conclusion that the actual quantity found in excess may not have been 21,018 boxes - However, since this is only relevant for the purpose of calculation of redemption fine and penalty, consider it not worthwhile remanding the matter for verification of this aspect only - it appropriate that redemption fine imposed for release of the confiscated goods has to be reduced to Rs.1.25 lakhs and penalty to Rs.1 lakh.
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