2018 (7) TMI 843

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.... 2. While upholding the order of the Jt. Commissioner denying such transference and imposing equivalent penalty of the amount sought to be transferred the reasons advanced by the Commissioner (Appeals) is that when the Range Officer visited the unit he was unable to verify the stocks for reason that; the goods were lying haphazardly on the shop floor; and certain more goods were received during the period intervening the date of transfer of unit and date of stock verification. 3. I have heard Shri Rajesh Ostwal, Advocate, on behalf of the appellant and Shri S.J. Sahu, Authorised Representative on behalf of Revenue. 4. Learned Counsel for the appellant argued that he has given due intimation to the department with regard to the tran....

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....n ordered to be recovered and equivalent penalties have been imposed. While upholding the order-in-original, the Commissioner (Appeals) has maintained the same stand. 5. Arguing for the department, learned A.R contended that there have been no unnecessary delay in visiting the unit for verification. When the Range Officer visited the Unit, he found that the goods were not properly stocked and also not accounted for. In his submission, he has stated that even after being asked, the appellant failed to produce any stock register at that time or subsequently at any stage of show-cause notice, order-in- original or the order of Commissioner (Appeals). Learned A.R. emphasized Para 13.3 on page 19 of the order-in-original wherein it has been s....