2014 (8) TMI 915

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....Shri B.B.Sharma, DR JUDGEMENT Per MANMOHAN SINGH: Shri Rajkumar, Chartered Accountant appeared on behalf of the appellant and Shri B.B. Sharma, appeared for the department. 2. This appeal has been filed by the appellant against the Order-in-Appeal No.366-CE/LKO/2012 dt.21.8.2012 passed by the Commissioner (Appeals) wherein redemption fine imposed on the appellant M/s.Shree Bankey Behar....

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....ly, he requested that penalty levied equivalent to the duty is on higher side should be reduced taking into consideration the totality of facts and circumstances of the case. 4. Regarding confiscation of goods, ld. Chartrered accountant pointed out a judgment of Single Member in the case of Eurasia Marbles Pvt. Ltd. vs. CCE, Jaipur-2011 (268) ELT 284 (Tri.-Del.) wherein it was held that non acc....

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....ve officers of Central Excise, Aligarh. A statement of Shri Anupam Maheshwari, director of the company was recorded wherein he was not able to explain about abnormal excess stock 70.375 MT of ingots. He admitted the excess stock and tried to put blame on Supervisor for not properly accounting the stock. 6. Heard both sides and examined the records. 7. On perusal of the judgement rendered in ....