2009 (8) TMI 1014

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.... filed appeal in respect of imposition of penalty of Rs. 1,56,425/-. He submits that the appellant-company are engaged in the manufacture of Priya Gold brand Biscuits falling under sub-heading No. 1905.11 of the Schedule to the Central Excise Tariff Act, 1985. On 8-11-2004 the Central Excise Officers visited their factory and conducted stock verification. It was found that there were 6002 boxes of biscuits at packing hall. He further submits that during examination of the records the officers found that they have taken Cenvat Credit of Rs. 7,492/- wrongly which they have immediately reversed. He also submits that 105 numbers of printed laminated rolls were confiscated and redemption fine and penalty was imposed. He fairly submits that appel....

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....t their goods in their packing hall, but it was not entered in the R.G.I register. 3. After hearing both the sides and on perusal of records, it is seen that the Central Excise Officers visited the appellant's factory on 8th November, 2004 and conducted the stock verification. The said officers found 6002 boxes of biscuits at the packing hall. The said officers detected irregular Cenvat credit of Rs. 7,492/- and seized 105 Nos. printed laminated roll, which are not contested by the appellant. In the show cause notice dated 14-5-2005, it has been alleged that 6002 Boxes of biscuits involving Central Excise Duty of Rs. 1,04,680.00 were kept in the factory premises of the party unrecorded, with an intention to remove the same clandestinely ....

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....he goods were in finished condition. So, the contention of the appellant that the goods were in semi-finished condition cannot be accepted. It appears from the statement that the store room was full to its capacity and therefore, they had compelled to keep said quantity in their packing hall. This fact was not disputed by the ld. DR. The contention of the ld. DR is that goods are lying outside of the store room in a finished condition and therefore, it is liable to be confiscated under Rule 25. It is apparent from the statement of authorized signatory that the appellant was compelled to keep the goods outside of the store room due to unavoidable circumstances. There is no material available that the goods were kept in packing hall with inte....