2010 (10) TMI 517

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....K. Bhaskar, DR, for the Respondent. [Order]. -  The appellant has filed this appeal against imposition of redemption fine and penalty under Rule 25 of the Central Excise Rules. 2. The facts of the case are that on visit by the preventive officers in the factory of the appellant on 7-9-2006, it was found that no statutory records were available and that they found finished goods ....

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....was started only on 5-9-06 which is well within the knowledge of the department. As their clerk, dealing with the statutory record, did not join the unit till 22-9-06, at the time of visit of preventive officers, the records could not be produced before them and the production for 5-9-06 till 6-9-06 could not be recorded. There was no intention to remove goods clandestinely and hence the redemptio....

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....oduced on 22-9-06 before the concerned officer. He examined the records but admitted the entries for raw material and rejected the entry of finished goods on the ground that on 7-9-06, these records were not available. The only allegation against the appellant is that the production of 3 days was not entered in their statutory record and hence the goods are liable for confiscation. From the record....