2017 (12) TMI 495

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....r the Appellants Shri Ubhav Sangraj, AR for the Respondent ORDER Per Anil Choudhary: The issue in this appeal is whether the learned Commissioner (Appeals) is justified in retaining penalty of Rs. 30,900/- imposed on the appellant co-operative society for breach of the provisions of Rule 4(4) of Central Excise Rules, 2002. 2. The learned Commissioner (Appeals) have recorded the following find....

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.... that stock position of the bidis as on 31.01.2014 are 180,92,080 (nos.). The appellant has explained that out of 180,92,080 (nos.), 111,00,550 (nos.) are chatt bidis and 69,91,530 (nos.) are good quality bidis except 18,75,000 (nos.) which was stored separately in the godown. It is observed that the appellant have not followed the procedure laid down under rule 4(4) of Central Excise Rules, 2002 ....

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....ded in the statutory record, the clandestine removal of the same is a non-possibility. As such by taking into account the overall facts and circumstances of the case, I hold that the goods in question is not liable to confiscation. iv) Though the same might be on account of constraint of space in the factory premises but fact remains that such storing of the goods nearby to the factory premises ....

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....cumstances, that when the finished goods of defective biris or sub-standard biris which were stored in adjoining premises outside the factory premises were duly accounted for in the RG1 register, and no evidence of clandestine removal being there, have held that only a case of venial breach of the provisions of Rule 4(4) of Central Excise Rules, 2002 is made out, Rule 4(4) provides that an assesse....