BENARA AUTO (P) LTD. Vs. CCE

JUDGEMENT

(1.) THIS application for Restoration of appeal is directed against the final order dated 28.12.2005, which dismissed the appeal of the appellant for non -prosecution. It is the submission of the advocate for the applicant that he could not be present on that day as the hearing was not intimated and he had to go out of station. The reason given by the applicant is a justifiable and hence the order -dated 28.12.2005 is recalled and the appeal is restored to its original number. The appeal itself is taken up for disposal.

(2.) THE relevant facts that arise for consideration is that the officers of the Central Excise visited the factory of the appellant and conducted stock taking. It was found by the officers that there was a stock of 1171 pcs of finished goods unaccounted in the RG 1 register. The said goods were seized and the officers conducted further investigation. On conclusion of the investigation a show cause notice was issued demanding duty on the allegation that the appellant had removed clandestinely finished goods, which was worked out based on the reconciliation of the raw materials purchased and consumed in the factory of the appellant. Appellant contested the show cause notice on the ground that the demand is not sustainable as there is no evidence of any clandestine removal. Adjudicating authority confirmed the demand of duty and also imposed a penalty on the appellant. The appeal preferred by the appellant to first appellate authority was rejected on the same ground. Hence this appeal by the appellant.

(3.) THE learned advocate appearing for the appellant submits that the demand has been worked out on the presumptive grounds. It is also his submission that the revenue has not adduced evidence in any form of clandestine removal, hence the impugned order is liable to be set aside. It is his submission that the appellant manufactures the plain shaft bearings only for export and has no local clearances till date. He draws my attention to this fact by pointing out the order -in -appeal that allowed their appeal against the confiscation of the seized goods.