2018 (2) TMI 1553

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....l, Member (Judicial) For The Appellant : Mr. V.K. Gupta, Advocate For The Respondent : Mr. G.R. Singh, DR ORDER Per Ashok Jindal : The brief facts of the case are that on 13.05.2013 a search was conducted in the factory premises of the appellant wherein on physical verification the raw material copper ingots was found in excess of 1621 Kg and finished goods copper wire rod was found....

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....ished goods found is not sustainable. He further submitted that with regard to the excess raw material found in the factory, the same are not liable for confiscation in terms of Rule 25 of Central Excise Rules, 2002. 4. On the other hand ld. AR oppose the contention of ld. Counsel and submits the appellant themselves have admitted the excess of 84 kg of finished goods. In that circumstances, th....

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....that 84 kg is found in excess. But how these goods were weighed and worksheet has not been provided to the appellant. In that circumstance, being a negligible quantity of excess found goods cannot be held liable for confiscation. I further observed that during the course of investigation, the director himself has disputed the method weighment and explain that difference of excess finished goods is....