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2011 (6) TMI 388 - CESTAT, AHMEDABADCeramic Glazed Tiles - boxes of Tiles found in excess than the recorded balance in RG-1 register - Order of confiscation and penalty - Held that:- There is no evidence of removal or attempt of removal of the finished goods without payment of duty or or any evidence to show that the said goods were meant for clandestine removal. It is a mere non-accountal of the finished goods produced in the Daily Stock Register. No evident establishment of malafide intention of the appellant. Confiscation or penalty is not called-for for non-maintenance of record inasmuch as excess production was reported to be of day of visit of the officers and was yet to be entered. It is not the case where the records were not being maintained by the assessee for quite long period. It is not necessary for a manufacturer to enter the production immediately and the same can be entered even at the end of the day. If the officers makes a visit in the meanwhile and found the goods having not been entered, in my view, no case can be made if the records are otherwise upto date. In the absence of any dispute in factual position, RG-1 register was fully maintained at the time of visit of the officers, non-entry of that day production in the record, by itself, could not result in confiscation of the same or in imposition of penalty - thus goods are not liable to confiscation, no penalty was imposable on the partner - Decided in favour of the assessee
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