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TMI Blog2005 (5) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... Order]. - The appellants are engaged in the manufacture of man-made fabrics. Their factory was visited by the Central Excise Officers on 28-7-2001, who conducted various checks and verifications. As a result of search, ten copies of Central Excise invoices, all dated 27-7-2001 were found in torn condition. Physical verification of finished goods was also undertaken and it was found that 67,860 L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner confirming demand of duty against the appellants imposing personal penalty, confiscating excess found fabrics with an option to the appellants to redeem the same on payment of redemption fine of Rs. 1,75,000/-. In addition, penalty of Rs. 20,000/- was imposed upon the Director. 4. On appeal against the above order, the Commissioner (Appeals) reduced the personal penalty to equival ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have erred in confiscating excess found goods inasmuch as the same were not removed. He further submits that they were not entered in the raw material register on account of lapse of Excise Clerk. 7. Shri. U.H. Jadhav, ld. JDR, appearing for the Revenue submits that the appellant having admitted the clandestine removal of the fabrics, imposition of personal penalty equivalent to duty was ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - imposed upon the Director. 10. As regards the confiscation of the excess found goods, I agree with the Ld. DR that if the Central Excise Officers would not have visited the factory, the appellants would have removed the said processed goods without payment of duty. They had prepared thirteen invoices covering the goods in question, without entering the same in their records. These thirteen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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