TMI Blog2016 (6) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... e circumstances, the impugned order does not warrant any interference, the same is upheld and the appeal filed by the appellant is dismissed. - E/53841/2014 - Final Order No. 03/2016 - Dated:- 18-1-2016 - Mr. Ashok Jindal, Member (Judicial) Present for the Appellant : Shri Vikrant Kackria, Advocate Present for the Respondent : Shri K. Poddar, AR ORDER The appellant is in appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of them were received back for replacement. These goods were unaccounted for in their statutory records and they were to clear the same as scrap. As these goods were unaccounted for nor the cenvat credit involved in this case were reversed, the same were cleared as scrap which were found in excess to their recorded balance, were also placed under seizure. Thereafter a show cause notice was issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods from the job worker under job work challan and these goods were received from the job worker on 3.6.2009 and the same were to go under inspection, these were not entered in the RG-1 register, It was not the intention of the appellant not to record these goods in their statutory records. Therefore, the redemption fine and penalty are not imposable on the appellant. 4. On the other hand, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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