TMI Blog2004 (2) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Additional Commissioner was rejected. Vide the said order-in-original duty of Rs. 1,16,163/- was confined against the appellant No. 1 namely M/s. Bharat Plast, along with imposition of penalty of equivalent amount under Section 11AC. Besides penalty of Rs. 10,000/- was also imposed on the appellant No. 2, namely Shri Pushpendra Bhandari, the authorised signatory. Confiscation of plant and m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, beyond dispute. The appellants merely are pleading that it is a mistake in account keeping. It is not elaborated as to what that mistake is. The shortage covers 53 varieties and 15,229 pieces. The retraction by Mr. Bhandari of his statement made on the date of seizure is of no consequence unless the evidence regarding licit disposal of finished goods which were duly accounted in the RG 1 recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said register. Therefore, once the production that is recorded and shown as balance, when compared to the quantity actually available (as physical balance) is found short, the shortage is deemed to have been removed from the factory in a clandestine manner and the department is not required to prove the fact of clandestine removal. 6. In the light of aforesaid discussions I hold that there i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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