2018 (3) TMI 96

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....A.R.) ORDER Per: Dr. D.M. Misra Heard both the sides. This is an appeal filed against order-in-appeal No.AHM-EXCUS-003-APP-030-17-18 passed by the Commissioner of Central Excise (Appeals). 2. Briefly stated the facts of the case are that during the visit of the officer to the factory of the appellant on 08/10.07.2015 excess stock of finished, excisable goods, namely, Ceramic Glazed Flo....

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....rge explaining the process of manufacture and utilization of raw materials in their factory he has informed that the non-accountal of finished goods in their factory was a mistake and not meant for removal without payment of duty. It is his contention that no evidences has been brought on record to establish that these goods had been kept without entering in RG-1 for clandestine removal, without p....

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....n excess during the course of visit of the officers on 10.07.2015. In the Panchnama as well as in the statement though it has been recorded that these goods were found in excess, however nowhere the appellant nor the representative has admitted to have stored this excess quantity of goods meant to be cleared clandestinely without payment of duty, nor any evidence in this regard brought on record b....