2016 (7) TMI 84

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....t is in appeal against the impugned wherein the raw materials found excess at the time of search on 2.3.2011is sought to be confiscated and consequently imposing redemption fine and penalty on the appellant. 2.  After hearing the parties, the following issue has been emerged : "Whether the raw materials/inputs found in excess at the time of search are liable for confiscation and consequentl....

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....td. for non-maintenance of the records. 4.  The said order was followed by this Tribunal in the case of Kashi Laminators (P) Ltd. Vs. CCE, Lucknow wherein against this Tribunal has observed as under : - 6. So far as the confiscation of the inputs valued at Rs. 6,22,125/- is concerned, even if the same were not correctly accounted for in the appellant's record, there is no provision fo....