TMI Blog2018 (5) TMI 1502X X X X Extracts X X X X X X X X Extracts X X X X ..... ace of other evidences - The department visited their buyer's premises, namely, Super Traders and found approximately 8.953 MT of MS Pipes cleared from the appellant's premises without payment of duty - confiscation upheld - quantum of redemption fine reduced - appeal allowed in part. - Appeal No. E/11769/2017-SM - A/10454/2018 - Dated:- 7-3-2018 - DR. D.M. MISRA, MEMBER (JUDICIAL) For App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to have been cleared from the premises of the appellant, and the same was also placed under seizure. Consequently, SCN was issued to the appellant and also to the Super Traders for confiscation of the goods found in their premises; proposal for penalty and recovery of duty on the goods found in the premises of Super Traders. On Adjudication, the demand was confirmed and the excess goods found in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s found due to non-writing of the relevant register, cannot be a ground for directing confiscation of the goods. Further, he submits that in any case, the imposition of penalty and redemption fine is disproportionate to the offence committed. 5. Per contra, Ld. AR for the Revenue, reiterated the findings of the Ld. Commissioner (Appeals): It is his contention that it cannot be considered as mer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound approximately 8.953 MT of MS Pipes cleared from the appellant's premises without payment of duty. In these circumstances, therefore, directing confiscation of the excess goods in all probability meant to be cleared clandestinely, has been rightly ordered. However, in the facts and circumstances of the case, the Redemption Fine imposed seems to be excessive, hence the same is reduced to &# ..... X X X X Extracts X X X X X X X X Extracts X X X X
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