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2015 (10) TMI 1251 - AT - Central ExciseConfiscation of goods - Clandestine removal of goods - Imposition of redemption fine and penalty - Held that:- Facts which are coming in my knowledge is that appellant is manufacturer of bushes and it is the contention of the appellant that their daily production is about 9000 to 10000 pieces of bushes per day. From the records, it is not clear that how much is the production of the appellant per day and the contention of the appellant that they are manufacturing 9000 to 10000 pieces of bushes has not been contraverted by the Revenue with any cogent evidence. In the absence of any cogent evidence, the allegation is merely based on assumption and presumption and that excess stock found is meant for clandestine removal. Infact charge of clandestine removal is serious charge.It should be supported by some evidence which is absent in this case whereas the appellant has taken a defense that they are manufacturing 9000 to 10000 pieces per day and they are entering the quantity manufactured in a day at the end of the day. In these circumstances, without ascertaining the production of the day, from the records, the demand against the appellant is not sustainable. Hence goods are not liable for confiscation and thus question of imposition of redemption fine and penalty does not arise. - Impugned order is set aside - Decided in favour of assessee.
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