TMI Blog2017 (3) TMI 766X X X X Extracts X X X X X X X X Extracts X X X X ..... has been discharged - demand upheld. Confiscation - finished goods which were found during visit of the officers remained unaccounted in statutory book - Held that: - the appellant has been clearing the goods clandestinely without recording the same in the statutory books as indicated by us herein above while upholding the demand of duty on clandestine gods. In our view, the adjudicating authority was correct in confiscating the finished goods which were found unrecorded and redemption fine imposed in lieu of confiscation is also appropriate. We find no reason to interfere with such reasonable order passed by the adjudicating authority on the confiscation of the unaccounted goods. As regards the demand of duty confirmed , due to diff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , A.R. for the Respondent/Revenue ORDER Per M.V. Ravindran These two appeals are directed against the Order-in-Original No. 08/D-I/2011 dated 30.11.2011 passed by the Commissioner, Central Excise, Delhi I. 2. The relevant facts that arise for consideration are that the factory premises of M/s P.I. Square Cables Pvt. Ltd. (herein after referred to as the main appellant) was visited by the Central Excise Officers on 16.12.2010 and some loose sheets of balance sheets for the years 2007-08 and 2008-09 were recovered as also private records of the clandestinely removed goods were found. After recording statements of various persons, a show cause notice was issued to the main appellant as well as the individual directing them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant before him and confirmed the demand along with interest and also imposed penalties. 3. Ld. Counsel appearing for the appellants draws our attention to show cause notice and Order-in-Original. She also draws our attention to the specimen sheets of the note book called as private records seized by the authorities and also to the three pages of balance sheet which were recovered during visit. She would submit that the appellant has accepted the fact that private sales register is indicting sales of clandestinely removed finished goods and to that extent she accepted the duty liability and interest thereof. As regards the demand based upon the balance sheet figure, she draws our attention to said balance sheet and submit that balanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and to the loose sheets recovered from the appellant factory is liable to be confirmed. As regards the confiscation of the goods, it is his submission that the appellant is habituated in clearing the goods clandestinely and hence any finished goods found unaccounted needs to be confiscated and redemption fine has been correctly imposed .As regards the demand of the duty on clandestinely removed goods based upon the entries made in the private note book, it has been confirmed by the adjudicating authority based upon the statement of the Managing Director. 5. We have considered the submissions made by both sides and perused the record. 6. The first issue that needs to be addressed in these appeals is regarding confirmation of the dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lity Control Department. We are unable to accept this explanation on the face of the fact that the appellant has been clearing the goods clandestinely without recording the same in the statutory books as indicated by us herein above while upholding the demand of duty on clandestine gods. In our view, the adjudicating authority was correct in confiscating the finished goods which were found unrecorded and redemption fine imposed in lieu of confiscation is also appropriate. We find no reason to interfere with such reasonable order passed by the adjudicating authority on the confiscation of the unaccounted goods. 8. As regards the demand of duty confirmed , due to difference in balance sheet figure, we find that the appellant had filed bala ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant for these two years as reproduced herein above, do differ from the sales figure as indicated in the audited balance sheet which was filed with the authorities. At the same time, we find that the Director whose statement was recorded and confronted with those loose sheets of balance sheets at the time of resuming specifically stated that these documents are prepared in order to impress their customers. This averment of the Director of the main appellant is not controverted by the Department in any form. We do agree that due difference between audited balance sheet filed with the authorities and the photocopies of the balance sheet recovered, there can be suspicion as the correct sales figure, at the same time there is absence of o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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