TMI Blog2004 (4) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... ngh, JDR, for the Respondent. [Order]. This appeal has been filed by the appellants against the impugned order-in-appeal vide which the Commissioner (Appeals) has affirmed the order-in-original regarding confirmation of duty, confiscation of the goods and imposition of the penalty on the appellants. 2. The learned Counsel has contended that no proper verification of the raw material ly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The perusal of the record including the panchnama prepared at the spot shows that the Central Excise Officers visited the factory premises of the appellants on 1-6-99 and they took note of the finished goods lying in the factory as well as of the raw material which was stored in bags. There is nothing on the record to suggest if any enquiry was made by them about the raw materials in the process. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at credit on the raw material but the reversal of that Modvat credit on the alleged shortage of the goods had not been asked for, from the appellants. Only duty demand has been raised in respect of the alleged short found raw material which in the light of the facts detailed above, could not be raised especially when the very shortage of the raw material (HIP) does not conclusively stand proved, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... violation of Rule 9(1), 52A, 173F, 173Q, 226. But none of these rules, in my view, stands attracted to the facts of the present case detailed above. The penalty could be imposed only for the removal of the goods which were seized from the tempo and which involved duty of Rs. 4,240/-. Therefore, the penalty is reduced to Rs. 2,000/-. Similarly, the redemption fine imposed in respect of confiscated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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