2014 (7) TMI 274

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....ndent : Shri M S Negi, AR JUDGEMENT Per Archana Wadhwa: Both the appeals are being disposed of by a common order as the issue involved in both of them is identical, though they arise out of two different orders passed by Commissioner (Appeals). 2. After hearing both sides, duly represented by Shri Amit Awasthi, learned advocate appearing for the appellant and Shri M S Negi, learned DR appearin....

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....g duty of Rs. 89,918/- were found in excess than the recorded balance. The same were seized by the officers. On adjudication, the lower authorities confiscated the same with an option to redeem the same on payment of redemption fine of Rs. 20 lakh and imposed penalty of Rs. 89,918/-. Hence the present two appeals by the appellant. 4. The main ground of defence by the appellant is that when their....

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....ut there is no mention of use of tractor or trolley for the weighment. The statement of authorised representative nowhere admits that excess found goods were meant for clandestine removal. Similar arguments stand advanced in the other appeal. 5. After hearing both sides, I find that appellants are mainly objecting to recording of panchnama on the ground that it is not practical to weigh the good....

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....e Tribunal, confiscation of excess found goods is neither justified nor warranted. Reference can be made to majority decisions in the case of Bhillai Conductors (P) Ltd. vs. CCE, Raipur [ 2000 (125) ELT 781 (Tri)] as also to Tribunals decision in the case of A Kumar industries vs. CCE Daman, Vapi [ 2010 (261) ELT 486 (Tri-Ahmd)]. It stands held in the said decision that a simple failure of non-ac....