2018 (5) TMI 1453

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....nt: Shri Tarun Kumar, AR PER: ASHOK JINDAL The appellant is in appeal against the impugned order wherein the redemption fine and penalty has imposed on the appellants. 2. The facts of the case are that on 31.08.2012, a team of Central Excise made surprise visit at the factory of the appellants. Certain records were resumed. Thereafter stock taking was done and on the basis of stock verifi....

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....of the appellant on 31.08.2012 at 12.30 pm and remained in the factory at 23.30 pm which means they remained in the factory for 11 hours and in 11 hours nobody could verify more 2000 MT materials found in the factory during stock verification. Therefore, stock taking was done on eye estimation basis. Moreover, no weighment slips has been placed on record to show that the goods have been verified p....

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....ethod of weghtment of the goods and they have admitted that the goods were given under superdginama and they have not challenged the same. In that circumstance, it is a case of admitted shortage or excess of raw materials/finished goods during the course of investigation. Therefore, the goods are rightly confiscated. 5. Heard the parties and considered the submissions. 6. I have gone through....

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....e appellants, and it is hold the goods have been weighed through eye estimation. In that circumstance, reliance has been place on the judgment of Shree Ganesh Alloys (supra), the shortage or excess of raw material/finished goods cannot be alleged against the appellants. 7. I further take note of the fact that RG-1 register was updated upto 30.8.2012 wherein the production of 31.8.2012 was not e....