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2017 (3) TMI 547 - CESTAT AHMEDABADImposition of penalty u/r 173Q of erstwhile CER, 1944 - shortage of finished goods - Excess quantity of 21569 Kgs of Guar Gum Powder - confiscation - redemption fine - whether the excess quantity of Guar Gum Powder found in the premises is liable for confiscation and penalty imposed for an admitted liability of short quantity of goods involved duty of ₹ 47,969/- is excessive or otherwise? - Held that: - the appellant in the Form-V register maintained by them, accounted the receipt and disposal of defective and returned materials and on the said date there was a stock of 12140 Kgs. of returned material. However, they could not furnish any plausible explanation for the remaining quantity of 9.00 MT with evidences. In these circumstances, in my opinion, imposition of fine is excessive and the same is reduced to ₹ 50,000/- - Similarly, even though shortages were noticed in the finished stock of Guar Gum Powder, but no evidences were brought out by the Revenue that the same were removed clandestinely without payment of duty. In the said circumstances, imposing penalty of equal to the duty on such shortage quantity would be excessive. Hence, to meet the ends of justice, the penalty is reduced to ₹ 5,000/- - appeal disposed off - decided partly in favor of appellant.
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