2005 (7) TMI 592

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.... Shri N.V.B. Nair, JDR, for the Respondent. [Order]. -  Vide the impugned order, the duty of Rs. 91,130.95 has been confirmed on the findings of alleged clandestine removal of man-made fabrics by M/s. Shri Hari Processors, along with the imposition of personal penalty of identical amount. In addition, seized excess found goods lying in the factory have been confiscated with an option to....

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....nd sold by them in the open market during the period 5-2-98 to 7-2-98 without the cover of any Central excise invoices and without payment of duty. The officers also seized 433 pcs of Finished Fabrics on the ground that the same were not entered in RG-1 register. 4. Subsequently proceedings were initiated for confirmation of demand and confiscation of seized goods and imposition of penalty....

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.... shortage along with un-retracted inculpatory confessional statement is sufficient to hold against them. It is also seen that huge quantity of fabrics was lying un-accounted for in RG-1 register, for which no justifiable explanation has been given by the appellant. It is admitted that such huge quantity cannot be the production of one or two days. 6. In view of the foregoing discussions I ....