TMI Blog2008 (7) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... Whether the Hon'ble CESTAT was justified in upholding Commissioner (Appeals)'s order inasmuch as setting aside the order for confiscation of seized goods and imposition of redemption fine? (B) Whether the Hon'ble CESTAT was justified in upholding the order of the Commissioner (Appeals)'s order inasmuch as reducing penalty imposed on the respondent under Rule 173Q(1) of Central Excise Rules, 1944 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authority, there was shortage of stock when compared with RG-I Register and excess stock was also found on the premises which had not been entered in RG-I Register. The explanation of the respondent assessee, both before the adjudicating authority and the Commissioner (Appeals), is to the effect that the panchnama was drawn-up in absence of panchas who have filed affidavits to the said effect. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me as explained in this reply. However, in the same reply, it is an admitted position that the certain quantities remained unentered in the RG1 due to the fact that Shri D.P. Gohil, Project Manager was absent and Shri Mayur Vashi was new and could not properly record the RG1. I also agree with the submission that there was no preparation for clandestine removal nor any established in this case. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apparent that the evidence has been appreciated both by the Commissioner (Appeals) and the Tribunal, and thereafter, findings of fact have been recorded. 7. In the circumstances, in absence of any infirmity in the order made by Commissioner (Appeals) and confirmed by the Tribunal, the impugned order of tribunal does not give rise to any question of law, much less a substantial question of law. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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