2013 (9) TMI 726

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....te and decide the ground of appeal that the penalty and redemption fine have been calculated by including value of accounted for stock mentioned in RG-IV Register?" 2. The appellants herein are associate companies/concern, which were subjected to search and seizure operations on 7th January, 2009. Thereafter, show cause notices were issued and orders-in-original were passed. The appellants filed first appeals but did not succeed and then approached the Customs, Excise and Service Tax Appellate Tribunal (tribunal, for short). The tribunal has disposed of these appeals by three separate orders but all dated 26th March, 2012. The reasoning given in the impugned orders is also identical, though the quantum of personal and redemption fine imp....

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....ck can be taken into consideration. Our attention is drawn to the grounds of appeal preferred before the tribunal wherein it was submitted and alleged that RG-IV Register was found at the administrative office on the date of the search, i.e., 7th January, 2009. The said RG register contained details of all accounted for and duly recorded purchases of raw material. The redemption fine could not have been imposed on duly accounted for purchases. It is submitted that this specific plea was earlier raised, in reply to the show cause notice and the amount of accounted for purchases were stated and computed. It was stated that substantial raw material was duly accounted for in RG-IV Register. Our attention is drawn to the reply to show cause noti....