TaxTMI 
TaxTMI 
2004 (1) TMI 491
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....r the Respondent. [Order]. - This appeal is filed by the Revenue against the order of the Commissioner (Appeals) who in the impugned order set aside the order of the lower authority except to the extract of penalty imposed on the manager and branch manager of the assessee. 2. The officers of (sic) interrupted a Tempo which carried of 2 DG sets. Accompanying Central Excise docum....
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....y establishes that duty has not been paid on the goods at the time of their removal; the discrepancy between the dates on the challans and the ones shown on the invoices remained unexplained; that the fact that there is sufficient balance in RG 23A Pt-II and PLA does not establish that there is no intention to evade payment of duty; that the case law on the subject of maintenance of proper records....
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....The Commissioner (Appeals) reasoned that the Central Excise records were taken to Ahmedabad for Tax Audit purpose; that there was sufficient balance in RG 23A Pt-II but still the debit entry could not be made as the register itself was not available at the factory; that the reason for not making an entry is explained and that the confiscation of the goods is not called for. 7. The Revenue ....
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....as never taken at the time of investigation. The manager in-charge simply stated that Central Excise invoices are made of Ahmedabad while the goods are removed from Daman where the factory is situated. Secondly the fact that there was sufficient balance in RG 23A Pt-II seemed to have weighed heavily on the mind of the Commissioner when he ruled that there was no intention to remove goods without p....