2015 (7) TMI 707

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....he Appellant. ORDER The revenue is in appeal against an order of the Customs, Excise and Service Tax Appellate Tribunal dated 28 March 2014. The Tribunal confirmed the order passed by the Commissioner (Appeals) setting aside an order of the Adjudicating Authority by which an order of confiscation was passed under Rule 25 of the Central Excise Rules, 2002 subject to a redemption fine and to a....

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....ing authority came to conclusion that physical stock verification was done on test check basis. Although, panchnama vaguely mentions the words "physical verification", no weighment sheet is prepared or the details of the size and specifications of the pieces of finished goods or ingots actually weighed as samples are recorded or concerned samples kept by revenue to prove their points. Even, I find....