2019 (3) TMI 764

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.... Pratap Singh (Dy. Commr.) AR for Respondent ORDER Per: Archana Wadhwa After rejecting the request for adjournment, I proceed to decide the appeal itself inasmuch as a short issue is involved. Accordingly, I have heard learned A.R. Shri Shiv Pratap Singh appearing for the Revenue and have gone through the impugned orders. 2. As per facts on record, the appellant is engaged in manufactu....

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....the assessee to redeem the payment of redemption fine of Rs. 10,000/- and penalty of Rs. 10,000/- was also imposed in terms of Rule 25 of the Central Excise Rules, 2002 read with Section 11 AC of the Central Excise Act,1944. 4. The said order was challenged before Commissioner (Appeals) on the ground that the appellants is falling within small scale exemption benefit and were enjoying the exemp....

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....s, 2002 and imposition of penalty thereon. I observe that during search operation, the departmental officers have found that unaccounted goods are lying in the factory premises and the appellant is not maintaining any requisite records of purchase, production and sale of finished goods as well as raw material, which establishes intention of un-accounting of goods to facilitate commitment of evasio....

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....part of the assessee to remove the goods in question without payment of duty. He has neither referred to any evidence on record nor has established such an intention on the part of the assessee. He has also not denied that the appellants were working under the small scale exemption Notification. In this scenario, confirmation of demand of duty or confiscation of the goods and imposition of penalti....