COMMISSIONER OF CENTRAL EXCISE Vs. BLUE PRECISION LTD.

JUDGEMENT

(1.) BEING aggrieved with the order passed by the Commissioner (Appeals) vide which he has set aside the confiscation of the excess found goods and has set aside the penalty (except penalty of Rs. 5,000/ - imposed under Rule 27 of Central Excise Rules, 2002), Revenue has filed the present appeal. I have heard Shri Pramod Kumar, ld. A.R. appearing for the Revenue. Nobody appeared for the respondents.

(2.) AS per the facts on record, the respondents are engaged in the manufacture of aluminium alloy ingots and zinc alloy ingots. Their factory was visited by the officers on 23 -11 -2004, who conducted various checks and verifications. It was found that the aluminium alloy ingots valued at Rs. 42.58 lakhs approximately involving duty of Rs. 6.81 lakhs approximately were not entered in their statutory records, which were maintained only up to 15 -11 -2004. On a reasonable belief that the goods not entered in the records were meant for clandestine clearance, the officers seized the same.