Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2021 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (8) TMI 71 - AT - Central ExciseClandestine removal - alleged excess stock of 102.415M.Tons of MS TMT Bars - excess quantity remained unaccounted due to failure of the concerned person - Confiscation - penalty - HELD THAT:- The Central Excise Officers during the visit recorded the panchnama in respect of physical stock of the finished goods. The panchnama started at 11.45 am on 13.01.2015 and lasted on 14.01.2015 at 6.30 am. I find that the officers have not taken into account the production which was continuing during their presence on 13.01.2015 till 14.01.2015 at 6.30 am. From the RG-1 Register it is evident that the production was continuously going all the days till 12.01.2015. Therefore, it cannot be presumed that there is no production on 13.01.2015 - it is obvious that whatever production have taken place from 13.01.2015 at 11.45 am till 14.01.2015 at 6.30 am the same could not have been entered in RG-1 Register as the same was taken by the officer with them. The said day’s production was recorded by the appellant in new RG-1 Register. There is no iota of evidence that the appellant has any intention to clear suchalleged excess stock without payment of duty. In the Order-In–Original the same day’s production was not doubted. In this undisputed fact, this is not a case of non accountal of excisable goods as that accounting of the same day’s production was supposed to be made on 14.01.2015 which was done by the appellant in their new Register, since the RG-1 Register which was available on 13.01.2015 was taken over by the officer. In these circumstances, the goods are not liable for confiscation. Appeal allowed - decided in favor of appellant.
|