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M/s. Unique International Ltd. Versus CCE, Chandigarh

Confiscation in lieu of redemption fine and imposition of penalty - Rule 25 of Central Excise Rules - seizure of entire stock of raw materials and finished goods - excess stock found - weighment was done on eye estimation basis and on the basis of average weighment of each ingots and not on actual basis - Held that:- when the weighment was done on eye estimation and not on actual basis and the actual quantity/shortage cannot be obtained. In that circumstance, the impugned order is not sustainabl .....

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finished products was checked in presence of the Managing Director of the appellant company. According to the department there was excess of 96.131 M.T. of raw material valued at ₹ 27.10 lakhs and similarly there was excess of 52.118 M.t. of finished product valued at ₹ 16.79 lakhs. Since, according to the department the appellant s explanation for the excess stock was not satisfactory, the visiting officers being under reasonable belief that the goods being not accounted are liable .....

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377; 4,52,176/- was imposed on the appellant under Rule 25. On appeal being filed to Commissioner (Appeals), against this order, the Commissioner (Appeals) vide Order-in-appeal dated 20th March 2013 dismissed the appeal. Against this order of CCE (Appeals), the appellant is before. 2. Heard the parties and considered the submissions. 3. Shri Gaurav Agarwal, Advocate, the learned Counsel for the appellant, pleaded the though the stock taking had been done in the presence of the Managing Director, .....

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or finished goods and the weight of the raw material and finished goods has been determined without actual weighment, that the officers were present in the factory on 26th March 2010 for about 10 hours from 1230 hrs. to 2300 hrs. and the raw material as sell as finished goods were stacked in piles, that in all 88 different sizes of ingots and billets were stacked in piles and without segregating the billets and ingots, it was not possible to determine their weight even on average basis, that si .....

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and on that day 19.50 M.T. of raw material which had been received was yet to be entered, which would total up to 1415.06 M.T. as per the records, that this shows that the estimated weight of the stock available in the factory on 26-3-2010 was 1431 M.T. as against the balance as per record of 1415.06 M.T. and thus the difference between the weight of the raw material as per the record and as per the weighment as determined by the officers is negligible and that too is only because the weight ha .....

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