2004 (96) ECC 481 (Tri)

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL

New Delhi -- Bench-NB(S)

Shri P.S. Bajaj, Member (J)

Giriraj Hydraulics Pvt. Ltd.

Versus

CCE, Raipur

Appeal No. E/S/2289/04-NB(S) and E-3502/04-NB(S)

[Arising out of Order-in-Appeal No. 80/RPR-I/2004 dated 7.4.2004 passed by the Commissioner(Appeals-I), Central Excise & Customs Raipur]

Stay Order No. S/1029/04/NB(S), dated 15.9.2004, Certified on 29.9.2004
Final Order No. A/1292/04/NB(S)

Confiscation & Redemption fine

Shortage & Excess of the goods -- At the time of physical verification of the finished goods as well as raw material lying in factory premises of the appellants on 17/18.2.2001, panchnama was prepared wherein details of the excess shortage of finished goods i.e. rubber hose assembly and hydraulic pipes and of the raw materials i.e. rubber hose, steel rods and bars and hydraulic pipe fittings, were recorded. Partner of appellants firm did not dispute the shortage and excess of the goods in his statement recorded on 18.2.2001 -- No illegality in Order.

[Para 5]

Appeal dismissed

PRESENT :

None for the appellants.

Shri R. Singh, JDR for the respondent.

Per : P.S. Bajaj

None has come present for the appellants, as they have prayed decision of their stay application as well as appeal on merits through the letter receiving in Registry on 13.9.2004.

2. The appellants have already deposited Rs. 35,000 vide TR-6 challan dated 9.9.2003. That deposit, in may view, in sufficient for hearing of the appeal. Therefore the pre-deposit of the balance duty amount and penalty is waived and recovery stayed during the pendency of the appeal.

3. Since the appellants have also prayed for disposal of their appeal on merits, therefore, I proceed to decide the appeal after hearing the learned JDR.

4. I have gone through the record and its perusal shows that the demand of Rs. 4,147 and Rs. 17,181 had been confirmed against the appellants on account of shortage of finished goods namely hydraulic pipe fittings and hydraulic pipe, rubber hose and steel rods. Penalty of Rs. 5,000 has also been imposed on them. It is also evident from the record that stock of rubber hose assembly was found unaccounted though paying in the factory premises of the appellants at the time of visit by the officers and the same was seized at the spot. The adjudicating authority ordered its confiscation but allowed release of payment of redemption one of Rs. 50,000 to the appellants. That order has been modified only in respect of redemption fine which has been reduced to Rs. 30,000 by the Commissioner(appeals) through the impugned order.

5. At the time of physical verification of the finished goods as well as raw material lying in the factory premises of the appellants on 17/18.2.2001, panchnama was prepared wherein details of the excess shortage of finished goods i.e. rubber hose assembly and hydraulic pipes and of the raw materials i.e. rubber hose, steel rods and bars and hydraulic pipe fittings, were recorded. Shri Bimal Saraogi, partner of the appellants firm did not dispute the shortage and excess of the goods in his statement recorded on 18.2.2001. The impugned order has passed on the basis of his statement and the panchnama prepared at the spot. I do not find any illegality in the impugned order and the same is upheld.

6. The appeal of the appellants is dismissed.

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