2022 (6) TMI 375

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....Kirupanandan, Superintendent (AR) ORDER RAMESH NAIR The appellant filed this appeal challenging the order dated 08/01/2018 of the Commissioner (Appeals) whereby the learned Commissioner (Appeals) upheld the confiscation of goods, redemption fine and penalty for the alleged offence that the appellant have not recorded the production in their RG-1 register while checking the physical stock ....

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....d and penalty, fine was incorrectly imposed. He placed reliance on the following judgments: (1) 2014 (312) ELT 670 (Tri- Mumbai) Rishiraj Filaments Ltd. (2) 2015 (325) ELT 914 (Tri-Bang.) Cubex Tubings Ltd. (3) 2016 (334) ELT 914 (Tri- Ahmd.) M/s Roma Plastics Pvt. Ltd. (4) 2007 (220) ELT 818 (Tri- Ahmd. Citizen Extrusion (P) Ltd. 3. On the other hand, Shri S....

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....king conducted by the visiting officers. In the physical stock taking, stock was not found accounted for in the RG-1 register. In this regard, the partner of the appellant firm, Shri Jugar Kishore Munot categorically stated that the production was not recorded because the concerned dealing staff was on leave. There is no rebuttal to his this statement by the department. The department has not prod....