2018 (1) TMI 696

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....Supdt. (D.R.) for the Department ORDER Per: Ms. Archana Wadhwa All these appeals are being disposed of by a common order as they arise out of the same impugned order passed by the lower authorities below. 2. As per the facts on record, M/s Paramount Pesticides Limited is a registered unit engaged in the manufacture of pesticides and situated at 53-B, Mohakampur Industrial Complex, Phase-I, Mee....

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....e without payment of duty. Though, the appellant contend that all the records were being maintained in the computer but the monthly stock register were not recorded and were not produced before the visiting officer, the stock lying inside the factory was seized. 4. On the above, proceedings were initiated against the appellant by issuance of show cause notice dated 19.01.2015 proposing confiscati....

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.... penalty on the Director was set aside. Hence, the present appeals. 6. On going through the impugned order and after hearing both the sides, I find that the goods stand confiscated by the lower authorities on the sole ground that the same were manufactured in the unregistered premises with intention to clear the same without payment of duty. Apart from the fact that the said premises were not sep....

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....n to pay duty had not arisen. However, the Hon'ble Gujarat high Court imposed penalty of Rs. 10,000/- on the manufacturer for technical or venial breach of not entering the goods. The Tribunal in the case of CCE, Raipur Vs. ABS Metals (P) Ltd. -2016 (341) ELT 425 (Tri. Del.) has observed that non accountal of goods in statutory records, in the absence of any evidence, cannot be held to be on accou....