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M/s. Mahesh Industries Versus Commissioner of Central Excise & ST, Chandigarh

2015 (10) TMI 1251 - CESTAT NEW DELHI

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 dai .....

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as 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 that excess stock found is meant for clandestine removal. Infact charge of cland .....

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n 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 .....

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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 .....

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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 .....

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ter was adjudicated. Both the authorities below held the goods are liable for confiscation. Consequently redemption fine and penalty were imposed by the adjudicating authority which later on was reduced by learned Commissioner (Appeals).Aggrieved fro .....

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d the record and considered the submissions made by learned AR. 6. I find that in this case, the 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 .....

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