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2019 (12) TMI 107

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..... d 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 apparently no such documentary evidence produced by the appellant which may falsify the details of six various kinds of final goods and the respective quantity as was got recorded in the panchnama on 21.7.2014. The mere submission of the appellant that since the testing and inspection by their buyers was not yet conducted that the goods could not be called as finished goods is also not tenable .....

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..... d 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 without payment of appropriate duties that search was conducted in four factory premises of the appellant on 21.7.2014. The searches at all the four places i.e. M/s. Vaibhav Metacast Pvt. Ltd. 116-117, Jhotwara Industrial Area, Jaipur, M/s. Hindustan Industries, 20, Jhotwara Industrial Area, Jaipur, M/s. Elite Castings Pvt. Ltd. Jhotwara Industrial Area, Jaipur and M/s. Shri Krishn .....

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..... 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 the given circumstances, and in view of order dated 30.9.2018 that the arguments on behalf of Department are heard. Learned DR has impressed on paragraph 10 of the order under challenge and has prayed for dismissal of both the appeals. 5. After hearing learned DR and perusing the entire records, I observe that the lacuna noticed against the appellant is that he was clearing his manuf .....

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..... t 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 undo his wrong as he has intentionally included the finished goods after those were detected during the search. 8. The statute i.e. the Central Excise Rules 2002 require the assessee to maintain proper records on daily basis of goods produced or manufactured, opening balance, quantity produced, or manufactured, inventory of goods, quantity removed, assessable value the amount of du .....

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