2016 (11) TMI 1491

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....ndent. ORDER This appeal is directed against the impugned order dated 13-9-2010 passed by the Commissioner (Appeals), Central Excise, New Delhi. 2. Brief facts in this case are that the appellant is engaged in the manufacture of copper ingots, falling under Chapter Heading 74.03 of the Central Excise Tariff Act, 1985. The factory of the appellant was visited by the Central Excise Officers ....

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....llant submits that on the date of visit of the Excise Officers in the factory of the appellant on 7-1-2009, the production register was not maintained due to illness of the son of the Accountant, which was subsequently updated on his joining the duties. He further submits that since the unaccounted goods were available in the factory and the same were not removed clandestinely, adjudged demand can....