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2016 (11) TMI 423 - AT - Central ExciseConfiscation - Unrecorded stock - Penalty - Rule 25 (1) of Central Excise Rules, 2002 - Held that: - It is strange that the Revenue Officers are seeking to allege that the production which happened during their presence at the time of drawal of panchnama was unrecorded and intended to be cleared without payment of duty - There is no force in the assertion made in the notice that the goods manufactured during the presence of Revenue in the factory were intended to be cleared clandestinely - Appeal allowed.
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