2019 (7) TMI 555

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....pellant is in appeal against the impugned order wherein the excess manufactured goods which are not accounted for in the statutory records have been held liable for confiscation. Consequently, redemption fine and penalty have also been imposed on the appellant. 2. The facts of the case are that the appellant is engaged in the manufacture of TMT bars. On 17.1.2013, a search was carried out in th....

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....e, redemption fine and penalty is not imposable. 4. On the other hand, Ld.AR submits that the goods have been manufactured and found in their factory, which were not entered in the statutory records. In that circumstance, the redemption fine and penalty are rightly imposed on the appellant. 5. Heard the parties and considered the submissions. 6. On careful consideration of the submissions....