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2010 (5) TMI 444 - CESTAT, NEW DELHIClandestine manufacture and removal - respondents have not maintained the statutory records namely, the daily production register and raw material register - maintained private records including the computerized form of records but were not maintaining the statutory records - No explanation is forthcoming for the said failure on the part of the respondents - shortage of stock of 15.928 MT of MS ingots even out of stock declared by them on 19-11-03 before the visiting officers - No explanation has been offered for such shortage either in reply to the notice - shortage of the finished goods on the date of visit by the officers and the private records, the order of the original authority in confirming the demand and imposition of penalty is justified - order of the Commissioner (Appeals) set aside
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