2014 (9) TMI 634

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....n the manufacture of C.R.Coils/Sheets/G.P.Coils/Sheets and G.C.Sheets falling under Chapter 72 of the Central Excise Tariff Act, 1985. An inspection was made by the Central Excise Officer at the premises of the appellant and found 89.890 Metric Ton of finished goods over and above the recorded balance in R.G.-1 register. The said goods were seized and a show cause notice was issued to show cause a....

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....hority however upheld the imposition of penalty on the charge of non accountal of goods. The appellant, being aggrieved, filed an appeal before the Customs Excise and Service Tax Appellate Tribunal, which was allowed and the order of the Commissioner (Appeals) was set aside and the matter was remitted to the appellate authority to decide the matter afresh. Upon remand, the appellate authority main....

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....i Ashok Singh, the learned counsel for the respondent, the Court finds that the confiscation of the goods has been upheld by the Tribunal. The fact, that the said goods was not accounted in the R.G.-1 register, is indicative of the fact that there was an attempt of clandestine removal of the goods. Non accountal of goods in the statutory record is a sufficient ground for confiscation. The Tribunal....