2007 (4) TMI 590

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....SDR, for the Respondent. [Order]. - 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 value....

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.... lying unaccounted, cannot be treated as due to 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....