TMI Blog2009 (1) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... be removed clandestinely – since there is no any evidence on record to show clandestine removal, confiscation is not permissible – penalty imposed on Production Engineer was rightly deleted by tribunal - 342 of 2008 - - - Dated:- 28-1-2009 - D. A. MEHTA and ABHILASHA KUMARI, JJ. Mr. Y. N. Ravani for the Appellant. None for the Respondent. ORDER MR. JUSTICE D. A. MEHTA - Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el for the appellant. It is submitted that when the Officers of Revenue visited the factory premises of respondent- manufacturing unit on 01-10-2004 certain stock of finished goods as well as raw material was found lying in the factory premises of the respondent. It is the case of the appellant that upon physical verification, excess stock of finished goods and raw material was found when compared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edemption fine in lieu thereof, and imposition of personal penalty on the manufacturing Unit and the Production Engineer. That the Tribunal had erred in holding that confiscation was not justified and in reducing the personal penalty on the manufacturing unit, and also deleting the penalty in to insofar as the Production Engineer was concerned. 3. As can be seen from the impugned order of Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be clandestinely removed and hence confiscation was permissible. Such an inference should be possible if there are other surrounding or attendant circumstances. In the present case, no such evidence exists on record. The Tribunal was, therefore, justified in coming to the conclusion that the confiscation of goods was not justified. 5. It is also required to be noted that for the technical or v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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