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2019 (12) TMI 107

..... without paying the excise duty. Finished goods and the stock taking thereof was conducted at the time of search of four premises of the appellant which was done in the presence of the appellant’s authorized person and even in the presence of independent witnesses. There has been specific details of the stock of finished goods as was found available in the premises of the appellant and was seized by the Department. It is apparent that there was no denial on part of the appellant at the time of said such search, for stock found and seized finished goods. It is only six months after that the appellant came up with a plea that the stock as was found at the time of search was not of finished goods. Except the said submission there is appar .....

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..... eciated. However, one more opportunity was granted to the appellant in the interest of justice, to make his submissions for the disposal of the impugned appeal. A clear warning in the said order was given that the said opportunity shall be the last chance for the purpose and irrespective of subsequent absence the matter shall be decided based on merits. In view of the said order and in view of the absence of the appellant today as well (despite the said order), I hereby proceed to decide these two appeals on merits. 2. The relevant facts in brief for the purpose are that the appellants are engaged in manufacture and clearance of excisable goods. On the basis of intelligence that the goods have been manufactured and cleared by the appellant .....

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..... said amount along with the interest at an appropriate rate and the proportionate penalty not only on the appellant company but on the directors as well. The said proposal has been confirmed by the original adjudicating authority vide order bearing no. 122/2016-17 dated 15.3.2017. The appeal thereof has been rejected vide OIA no. 10/2017-18 dated 24/1/2018. Being aggrieved impugned appeal was filed. 4. As already observed above, the appellant has been highly negligent while pursuing the impugned appeal which was initially filed with a delay of 10 days. The said delay was condoned vide order dated 26.6.2018. Since then till date despite several effective opportunities the appellant has not been diligent enough to get the appeal decided. In th .....

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..... ter maintained by the appellant unit was showing nil stock of finished goods but for the reason above that the finished goods were found at the time of physical inspection and actually were seized and no evidence could have been produced by the appellant to falsify them to be the finished goods, the said entry in RG-1 register is held to be a false entry. No infirmity to that extent is found in the order under challenge. The adjudicating authority below has clearly noted that the ER-6 return as impressed upon by the appellant covers the period of April 2014-September 2014 which involves the period of seizure of 21.7.2014. I do not find any infirmity when the adjudicating authority has held that this return is a strategy of the appellant to .....

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