COMMISSIONER OF C. EX., LUCKNOW Vs. STAR STEELS

JUDGEMENT

(1.) The revenue is in appeal against an order of the Customs, Excise and Service Tax Appellate Tribunal dated 28 March 2014. The Tribunal confirmed the order passed by the Commissioner (Appeals) setting aside an order of the Adjudicating Authority by which an order of confiscation was passed under Rule 25 of the Central Excise Rules, 2002 subject to a redemption fine and to a personal penalty that was imposed. The principal findings of the Commissioner (Appeals) in his order dated 20 November 2007 were two fold. Firstly, it was held that the stock which was found in the premises of the assessee was a few hundred tons and there was no actual measurement while determining as to whether there was an excess stock. The exercise appeared to have been carried out on the basis of a visual verification. The Commissioner (Appeals) held as follows:

(2.) The second finding was that there was no corroborating material to indicate that the goods were meant for clandestine removal so as to attract the provisions of Rule 25 of the Rules. The Tribunal has confirmed both the findings.

(3.) The basic finding of the Commissioner (Appeals) was that the quantum of approximately 581 MT had not been physically weighed and could not have been weighed within six hours. Hence, the conclusion that there was an excess stock, was incorrect since the verification itself suffered from infirmities. On the second aspect, it has been found that a mere suspicion cannot take the place of proof of an intent to clandestinely remove excisable goods. These are pure findings of fact on which no substantial question of law would arise. Hence, the appeal is dismissed. There shall be no order as to costs.