2015 (4) TMI 957

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..... ndent : Shri R K Mishra, AR ORDER Per: Ashok Jindal: The appellant is in appeal against the impugned order. 2. The brief facts of the case are that the appellant is engaged in the manufacture of Tractor Parts, Forging etc. Acting upon information, the Preventative Staff of the Central Excise visited the factory premises of the appellant on 30.11.2009. The concerned Range Staff was already ther .....

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..... inst the appellant for confiscation of seized goods. The show cause notice issued and adjudication took place and it was held that the goods were liable for confiscation and the same can be redeemed on payment of redemption fine of Rs. 5 lakh and for imposition of penalty of equivalent amount. Aggrieved with the said order, the appellant filed the appeal before the Commissioner (Appeals) who uphel .....

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..... e show cause notice, I find that on physical verification of the goods, they were contained 52 pallets and 85 cardboard cartons (duly packed containing Tractor parts and forgings etc.) which were lying unaccounted in the factory premises of the appellant and were in fully finished condition. The contention of the appellant that merely non accountal of the goods in the statutory records does not le .....

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