9911796707
TMI Blog2016 (5) TMI 994X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. ORDER The appeal is against order of Commissioner (Appeals), Central Excise, Delhi - II dated 03/05/2013. The appellants are engaged in manufacture of Copper Wire. They were not registered with the Department and were claiming small scale exemption under Notification No. 8/2003-CE dated 01/3/2003. Certain physical verifications were conducted in August 2011 in the premises of the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Aggrieved by this order, the present appeal is filed. 2. The learned Counsel for the appellant submitted that they are a small scale unit involved only in drawing of copper wire. They do not have separate Accountant and other clerical staff for maintenance elaborate records. They had maintained certain hand-written records in the form of note books and sheets which were also received by the Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erence to the said goods. Due invoices are issued at the time of clearance. 3. The learned AR opposed the submissions of the appellant and stated that as a manufacturer of excisable goods the appellant are required to maintain certain basic records especially in respect of finished goods. In the absence of such proper records the lower Authority is correct in order to confiscation of unaccounted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear as to which of the private records recovered were scrutinized and compared with the physical stock of various goods seized after the search of the premises. As such, it would appeared that the confiscation of the goods without even ascertaining the dutiable nature of the goods is not sustainable. Since the penalty followed on such confiscation, the same also cannot be sustained. Accordingly, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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