TMI Blog2015 (2) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... iscated along with imposition of penalty on the sole ground that the same were not entered in the statuary records. - It is seen that appellants are manufacturing different varieties of tiles and shortages and excesses were found only in one variety. Apart from the said shortages, and the statement of representative admitting such shortages, there is no other evidence of record to show that such a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of assessee. - E/2693-2694/2009-[SM] - Final Order Nos. A/51176-51177/2014-EX/SM[BR] - Dated:- 21-3-2014 - Ms. Archana Wadhwa, Member (J) Ms. Asmita Nair, Advocate, for the Appellant. Shri B.B. Sharma, AR, for the Respondent. ORDER Both the appeals are being disposed of by a common order as they arise out of same set of facts and circumstances. 2. After hearing both sides, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remanded to the lower authorities for reconsideration of excesses and shortages. 4. The impugned orders stand passed in de novo proceedings 5. After appreciating the submissions made by both the sides and after going through the impugned orders, I find that the entire case of the Revenue for arriving at the finding of the clandestine removal is based upon the shortages conducted at the time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant, on the finding of clandestine removal. As regards excesses, it stand explained that goods in question were not upto the mark and they had applied for destruction of the same. In any case, I find that it is not the Revenue's case that excess found impugned goods are meant for clandestine removal or they are in ready to move condition. As such, I find no justification for confisc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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