2017 (3) TMI 547

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....ri J. Nagori, Authorised Representative ORDER This is an appeal filed against OIA No. 167/2013-AHD-II-CE/AK/COMMR-A-/AHD dated 29.08.2013, passed by Commissioner (Appeals) Central Excise & Service Tax, Ahmedabad. 2.  Briefly stated the facts of the case are that the appellant is engaged in the manufacture of Guar Splits, Guar Gum Poser and Tamarind Kernel Powder falling under Chapter....

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....option to redeem on payment of fine of Rs. 3,40,000/-.  Aggrieved by the said order, appellant preferred appeal before the ld. Commissioner (Appeals) who in turn rejected their appeal.  Hence, the present appeal. 3.  Ld. Advocate for the appellant, at the outset submitted that the appellant do not wish to press the confirmation of duty on the shortage of goods.  However,&nbs....

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.... explained to the visiting officers. 4.  Per-contra, the ld. A.R. for the Revenue reiterates the findings of the lower authorities. 5.  I find the short question to be decided is whether the excess quantity of Guar Gum Powder found in the premises is liable for confiscation and penalty imposed for an admitted liability of short quantity of goods involved duty of Rs. 47,969/- is exc....

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.... evidences.  In these circumstances, in my opinion, imposition of fine is excessive and the same is reduced to Rs. 50,000/- (Rupees fifty thousand only).  Similarly, even though shortages were noticed in the finished stock of Guar Gum Powder, but no evidences were brought out by the Revenue that the same were removed clandestinely without payment of duty.  In the said circumstances,....