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2015 (4) TMI 452 - AT - Central ExciseConfication of goods - Imposition of redemption fine and penalty - detection of excess stock of branded chewing tobacco - Incomplete books of accounts - Held that:- When the accounts were not updated and excess quantity of goods were found during inventory, preponderance of probability was in favour of Revenue to hold possible circumstance of clandestine removal. In absence of any reconciliation statement of the excess goods found, it was not open to the appellant to challenge that mere absence of the partner or the staff shall not bring the appellant to the ambit of adjudication. Therefore, excess branded chewing tobacco found by investigation can be inferred to be unaccounted stock with the object of removal thereof without payment of duty. Appellant s only plea all along was that mere unaccountal of the stock found does not make the appellant liable to duty or penal consequence. Adjudicating authority had every reason to believe that the appellant s goods were liable to confiscation and redeemable on payment of redemption fine. Therefore, both seizure and imposition of redemption fine is confirmed. Present case being the case of tobacco product which has higher margin in the market, there shall be no interference to the adjudicated fine since the appellant did not come out to show the extent of margin earned in dealing with Tobacco products. Therefore, there is no necessity to intervene to the decision of learned adjudicating authority. - When there was prejudice caused to Revenue, there cannot be exoneration from penalty which otherwise shall be sanction to illegality. Therefore, there shall be no interference to the penalty imposed also. - Decided against assessee.
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