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2015 (10) TMI 1251 - CESTAT NEW DELHI

2015 (10) TMI 1251 - CESTAT NEW DELHI - TMI - Confiscation of goods - Clandestine removal of goods - Imposition of redemption fine and penalty - Held that:- Facts which are coming in my knowledge is that appellant is manufacturer of bushes and it is the contention of the appellant that their daily production is about 9000 to 10000 pieces of bushes per day. From the records, it is not clear that how much is the production of the appellant per day and the contention of the appellant that they are .....

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they are entering the quantity manufactured in a day at the end of the day. In these circumstances, without ascertaining the production of the day, from the records, the demand against the appellant is not sustainable. Hence goods are not liable for confiscation and thus question of imposition of redemption fine and penalty does not arise. - Impugned order is set aside - Decided in favour of assessee. - Excise Appeal No. 52048 of 2014-Ex (SM) - ORDER NO.FO/ 52100/2015-Ex(SM) - Dated:- 1-7-2015 .....

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ock register, the opening balance of the stock was 17896 pieces of bushes, but on actual counting, it was found to be 27568 pieces, i.e. there was excess of 9672 pieces of bushes on the said date.It is alleged against the appellant that the excess stock found at the time of stock taking is meant for clandestine removal. On this basis, the case has been booked against the appellant and therefore excess stock found on 15.11.2008 is required to be confiscated and same can be redeemed on payment of .....

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