CCE Vs. H.S. INDUS CO.

JUDGEMENT

(1.) This appeal has been filed by the Revenue against the impugned order -in -appeal vide which the Commissioner (Appeals) has modified the order -in -original by setting aside the confiscation of the seized unaccounted goods and the redemption fine imposed for the redemption of those goods by the adjudicating authority.

(2.) None has come present on behalf of the respondents in spite of issuance of notice to them for today's hearing. No request for adjournment has been also from them. Therefore, I proceed to decide the appeal on merits after hearing the learned SDR.

(3.) The perusal of the record shows that non -accountal of the finished goods had not been contested by the respondents. The non -accounted goods found were 5,803 MT of HBB of Wire while taking physical verification of the finished goods. The plea taken by the respondents before the adjudicating authority was that the goods were still lying in the factory and there was no attempt on their part to remove the same in a clandestine manner. The adjudicating authority did not accept the same and ordered the confiscation of the goods and imposed the redemtion fine, besides personal penalty of Rs. 10,000/ - on the respondents.