2007 (4) TMI 590

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.... This is an appeal against the order of Commissioner (Appeals) No. 586/2005/276(RAJ)/COMMR.(A)/MM/Raj, dated 21-12-2005, by which the order of original authority No. 7/O&A/2005, dated 16-3-2005 was held. 2. Heard both sides. 3. When the factory premises was visited on 3-11-2004, it was noticed that 10,285 nos. of boxes of ceramic tiles valued Rs. 13,16,500/-, (which were  reporte....

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....o clerical mistake and that the redemption fine imposed is not excessive and penalty is rightly imposed. 5. I have carefully considered submissions of both sides. 6. The explanation given for non-accountal of such huge quantity of voluminous goods though interesting but is not at all convincing. At the same time, there is no evidence on record about clandestine removal. The confiscatio....