2012 (12) TMI 307

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....roduce any statutory documents to cover the said consignment and deposed that no documents were handed over to him by the appellant unit. One Shri Rajendra Kumar Sharma came out from the unit and deposed that the said goods were being sent for outside weighment. However, he agreed that no weighment pass was given to the driver. Shri Sharma also agreed that the goods were completely finished and were being sent to M/s. Shree Shyam Steels, Jaipur. The goods were found to be 17 bundles valued at Rs.1,09,650/- . 2. Inasmuch as the said goods were cleared from the appellant factory without the Central Excise invoices, the factory premises of the appellant were visited and various documents were examined. It was found that the last weighment p....

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....rther proposed confiscation of the seized goods as also for confiscation of tractor and imposition of penalties on various persons. The said show cause notice culminated into an order passed by the original adjudicating authority confirming the demands as proposed in the notice and imposing penalty of Rs.4,00,087/-. Further penalties were imposed on Shri Rajendra Kumar Sharma, authorised signatory as also on the driver of the tractor. 5. Appeal against the above order did not succeed before Commissioner (Appeals). Hence, the present appeal. 6. I have heard Ms. Sukriti Das, learned Advocate appearing for the appellant and Shri G.K. Dixit, learned DR for the Revenue. It is not being disputed by the appellant that the goods intercepted o....

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.... by them at the time of interception. Had the said consignment not have been intercepted by the officers, same would have gone undetected. As such, keeping in view the entire scenario i.e. admitted clearance of 25000 Kgs. of final products without the cover of any document, interception of the same, statement of driver and Shri Rajendra Kumar Sharma, admission of shortages in the factory, admission of Shri Rajendra Kumar Sharma accepting the said shortages and deposition of Shri Rajendra Kumar Sharma, admitteding clandestine clearance are factors which are required to be taken into consideration. As such, while appreciating the entire evidence on record, I find that the confirmation of demand of duty of Rs.4,00,087/- along with imposition o....