2006 (3) TMI 595

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fficers found that in respect of four items, there was a shortage as against the recorded balance, and in respect of one item, there was an excess stock as against the recorded balance. The excess quantity of goods which were found were seized by the officers and a show cause notice was issued to the appellants for confiscation of the excess quantity which was seized, and for the demand of duty of the goods found short. The appellants contested the show cause notice. Learned adjudicating authority confirmed the demand in respect of the goods found short and confiscated the goods found in excess. On an appeal, the appellate authority concurred with the views of the adjudicating authority and upheld the order-in-original. Hence this appeal. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nder : - "I admit that the goods found excess were still lying within the factory premises and at the time of seizure the same were not meant for clearance without payment of duty. In addition to that departmental officers failed to collect any other solid evidences related to surreptitious removal by the assessee." From the above, it is very clear that the adjudicating authority has himself admitted that the goods which were found in excess are still lying in the factory premises and it is also his observation that at the time of seizure, they were not meant for clearance without payment of duty. On the face of such a finding, it is highly incomprehensible to come to a conclusion to confiscate the said goods and impose penalty thereo....