TMI Blog2005 (10) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... re room and as recorded in RG-1. The officers found 21781 pieces of motor vehicle parts in excess then the recorded balance in RG-1 and the said goods were found in store room. A show cause notice was issued to the appellants for confiscation of the said motor vehicle parts and for imposition of penalty. The Adjudicating Authority confiscated the motor vehicle parts and imposed penalty on the appellants. On appeal preferred by the appellants, the Commissioner (Appeals) also upheld the Order-in-Original and did not interfere with the Order of the Adjudicating Authority. 3. Learned Advocate for the appellants submits that the appellants are SSI unit and they have been in a situation where trade and market is not good and are in slump. He su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but he did not say so, hence, subsequent statement of the Director recorded submitting that the goods were not complete due to testing is not acceptable. The learned D.R. further submits that once the goods are ready and found in the store room unaccounted it is the presumption that the appellants had every intention to remove the said goods clandestinely. He further submits that the case of Bhilai Conductors will not help the appellants and he relies upon the decisions of the Tribunal in the case of D.S. Screen P. Ltd. v. CCE - 1990 (50) E.L.T. 475 (T), Khatau Junker Ltd. v. CCE, Vadodara - 2000 (124) E.L.T. 875 (T), and Allvee Dye Chem. v. CCE - 1993 (63) E.L.T. 183 (T) and Blue Blends (India) Ltd. v. CCE, Ahmedabad - 2004 (163) E.L.T. 23 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndard of accounting as is expected out of organized sector. I also find that there is nothing on record that the assessee was earlier involved in any kind of removal of the goods without document or any violation of the provisions of Central Excise Rules. In the absence of any such evidence against the appellants and further fact that the goods unaccounted in the statutory records were, in fact, lying in the factory I find that the Tribunal s decision in the case of Bhilai Conductors (supra) would be applicable in this case. Since the goods were found in the open and not packed there is no evidence that such an unaccounted goods were lying in the factory with intent to evade payment of duty. The provisions of Rule 173Q of the Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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