2013 (12) TMI 931

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....WA Both the appeals are disposed of by a common order as they arise out of same set of facts and circumstances. 2. M/s.SR Ice & Cold Storage Pvt. Ltd. are engaged in the manufacture of M. S. Wire. Their factory was visited by the preventive officers on 22.10.2008. On verification of stock, they found a quantity of 8.466 MT of M. S. Wire totally valued at Rs.3,12,502/- was not entered in the ....

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.... were found inside the factory and there was no evidence or attempt to clear the same clandestinely by the appellants. The appellant further contended that excess goods found could not be entered in Daily Stock Account due to mistake of Supervisor and in absence of any intent to evade payment of duty, a liberal view may be taken against the appellant. In absence of any evidence to prove that the s....