TMI Blog2015 (10) TMI 1251X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 manufacturing 9000 to 10000 pieces of bushes has not been contraverted by the Revenue with any cogent evidence. In the absence of any cogent evidence, the allegation is merely based on assumption and presumption and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Jindal, Member (Judicial), J. For the Petitioner : None For the Respondent : Shri G R Singh, AR ORDER Per Ashok Jindal : The appellant is in appeal against imposition of Redemption fine and penalty on the appellant on the premise that the excess stock found in their factory is meant for clandestine removal. 2. The facts of the case are that on 15.11.2008, the v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty were imposed by the adjudicating authority which later on was reduced by learned Commissioner (Appeals).Aggrieved from the said order, appellant is before me. 3. None appeared on behalf of the appellant but the appellant has filed written submissions in support of their appeal. 4. On the other hand, learned AR reiterated the finding of the impugned order. 5. Perused the record and cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is absent in this case whereas the appellant has taken a defense that they are manufacturing 9000 to 10000 pieces per day and 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 qu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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