KIRANOTICS INDIA Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) HEARD both sides.

(2.) THE appellant filed this appeal against the imposition of penalty and redemption fine. The appellants are engaged in the manufacture of voltage stabilizer and were availing the benefit of small -scale exemption notification. The officer of Revenue visited the factory of the appellant and certain unaccounted goods found in the factory which were seized and it was also found that certain goods were cleared to customers without the cover of any invoice or challan. No demand is raised in the show cause notice nor confirmed only the penalty was imposed on the ground that the appellants were not maintaining proper record.

(3.) THE contention of the appellant is that even after taking the value of unaccounted goods the appellants were within the limit of clearance prescribed under small -scale exemption notification. The appellants are maintaining certain private records and by comparing with the existing goods the Revenue came to the conclusion that certain goods were not accounted for. The contention is that no demand is made, therefore, the goods are not liable for confiscation and appellants were not liable for penalty.