2009 (12) TMI 829

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....Secretary, for the Respondent. ORDER This is an appeal filed by the Department against the order of the Commissioner (Appeals) modifying the order of the Original Authority by setting aside confiscation and reducing the penalty. 2. Heard both sides. 3. The relevant facts, in brief, are that the officers visited at respondent's premises on 31-1-2006 and found the stock of finished goods....

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.... 4. Ld. Jt. CDR submits that the respondent had substantial quantity of unaccounted stock and no proper accounts were maintained. The same would have been removed clandestinely but for the timely visit by the officers. Therefore, he submits that setting aside of confiscation was not proper and seeks the order of the Commissioner (Appeals) be set aside and the order of the Original Authority be r....

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....ed clandestine removal cannot be upheld as there was no evidence about such attempt and that there was no evidence of clandestine removal in the past relied upon. In a case involving substantial excess quantity, clearly a failure to maintain proper accounts is established and the confiscation of unaccounted goods require to be upheld. Therefore, the order of the Commissioner in setting aside the c....