TMI Blog2008 (5) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... removal, is not acceptable – stock verification by dept. can’t be challenged mere for the fact that Panchnama does not bear the signature of excise representative of the appellant – confiscation, fine and penalty are sustainable - E/1815/2006 - 815/2008-SM(BR)(PB), - Dated:- 12-5-2008 - Justice S.N. Jha, President Shri A. Jaju, Advocate, for the Appellant. Mrs. A. Pandey, Jt. CDR, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re searched by the officials of the Preventive Wing of the Central Excise and excess stock of Writing Printing Paper to the extent of 16.037 MTs and shortage of News Print Paper to the extent of 16.452 MTs was discovered. Show cause notice was issued followed by the adjudication proceedings resulting in the aforementioned order dated 29.09.2004. 3. It was submitted on behalf of the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order does not bear the signature of excise representative of the appellant, and the same cannot be regarded as conclusive proof of the stock position. In support of the submissions, reliance was placed on Supreme Industries Ltd. Vs CESTAT, New Delhi, 2007 (214) E.L.T. 187 (MP) and Citizen Extrusion (P) Ltd. Vs CCE, Surat-II, 2007 (220) E.L.T. 818 (T-Ahmd.). 4. On behalf of the Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no assistance to the appellant's case. 5. After considering the rival submissions of the appellant's counsel and the DR, I am of the view that the submissions advanced on behalf of the Revenue are well founded. It is not in dispute that when the factory premises was searched, and the stock was verified, Shri S.K. Srivastava, Excise Incharge and Authorized Signatory of the appellant was prese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ens rea is a mental condition and the existence of mental condition can be gathered only by the offending circumstances. 6. The dispute is concluded by concurrent finding and the impugned order does not suffer from any error of law to justify inference by the Tribunal. 7. The appeal is devoid of any merit and it is accordingly dismissed. (Dictated and pronounced in the open Court on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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