2000 (5) TMI 86

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....confiscated, why an amount of Rs. 7880/- shall not be recovered as duty on the goods found in shortage and why penalty shall not be imposed on them. The appellants contested the show cause notice. The jurisdictional Assistant Commissioner ordered confiscation of seized goods, confirmed the demand of duty of Rs. 7,880/- and imposed a penalty of Rs. 50,000/-, in adjudication of the dispute. This order of adjudication was upheld by the Commissioner (Appeals) in the appeal filed by the party. Hence, the present appeal before the Tribunal. I have carefully examined the orders of the lower authorities. I have also heard learned Consultant, Shri S.L. Chopra for the appellants and learned JDR, Shri Y.R. Kilania for the respondent. 2. Learned Con....

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.... prayed for rejecting the appeal. 4. The allegation of the Department as contained in the show cause notice as regards 23,177 pieces of pipe fittings found in excess over the recorded balance in RG-I register was that the said goods had not been accounted for, with the intention of clandestine removal. In their reply to the show cause notice, the appellants gave an explanation to the effect that their engineer had not come to the factory for 5 to 6 days and, therefore, the goods were sent to the store room pending instructions by the engineer during the days of his absence. This explanation was not accepted as plausible by the lower authorities, who reached a finding that the goods lying in the bonded store room in duly packed condition ....

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.... by and large, consistent. Thus, the ratio of the decision in Autolite (India) Limited would not be applicable to the instant case. 5. With regard to the shortage of 6.180 M.Ts. Pig Iron (inputs) found by the officers in the appellants' factory, the lower authorities have confirmed the demand of duty of Rs. 7,880/- on the basis of a finding that the said goods were cleared without accountal in the statutory records, without issue of proper invoice, without following proper procedure and without payment of duty. On the shortage of the inputs, I find, no explanation whatsoever was offered by the appellants' in their reply to the show-cause notice. I would therefore, hold that the finding of the lower authorities in respect of shortage of t....