GARG POLYPACK (P) LTD. Vs. C.C.E.

JUDGEMENT

(1.) THIS is an appeal directed against the order -in -appeal dt.24.12.03 wherein confiscation of the goods not accounted was upheld and imposition of penalty was also upheld.

(2.) THE relevant facts for consideration arise are that the Central Excise Officers conducted a physical stock verification of the raw -materials and the finished goods in the factory of the appellant and found that the stock of raw -material tallied but in the case of finished goods, there was an excess of goods in respect of two kinds of finished goods i.e. HDPE/PP Unlaminated Bags and HDPE/PP laminated bags. A SCN was issued for confiscation of these goods and imposition of penalty. The adjudicating authority vide his order -in -original dt.31.8.01 confiscated the goods but gave option for releasing the same on payment of redemption fine of Rs. 30,000/ - and also imposed a penalty of Rs. 4,000/ - on the appellants. On an appeal, the appellate authority upheld the order -in -original. Hence this appeal.

(3.) LD . Consultant submits that the goods which were found in excess were a day's production of 19.12.2000 which remained to be entered on 20.12.2000 when the physical stock verification was done by the authorities. He submits that there is no allegation in the SCN in respect of intendment of the appellants to remove the goods clandestinely. In the absence of any such allegation, the confiscation and the imposition of penalty is wrong. He relies on the case law of Bhillai Conductors (P) Ltd. v. CCE, Raipur reported in 2000 (125) ELT. 781 (Tri). He also relies upon the case law of Delton Cables v. CCE, New Delhi reported in 2000(135) ELT 1092.