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2018 (4) TMI 1496 - CESTAT NEW DELHIClandestine removal - excesses of final products - confiscation - redemption fine - penalty - Held that: - As regards, the seizure and confiscation of their goods even from the premises of M/s. Shivaji Industries, the appellants total clearances, as reflected in their records was to the extent of around ₹ 27 lakh. As such, even if the goods seized at the time of visit of the officers, totally valued at ₹ 42 lakh are taken into consideration, the goods seized from M/s. Shivaji Industries along with the goods found in the premises of M/s. Sippy Auto Manufacturing Company, the same would be much below the small scale exemption limit of ₹ 1.5 crores - also by appreciating the fact that there is no evidence indicating that goods in question were meant for clandestine activity, I find no justifiable reason for confiscation of the same - confiscation - set aside. Penalty - Held that: - the appellants have admitted their duty liability and even if the total clearance fall under ₹ 1.5 crore exemption limit, in terms of N/N. 8/2003, they have accepted the clandestine activity - penalty upheld - quantum reduced from ₹ 5 lakh to ₹ 2,00,000/-. Seizure and confiscation of the goods, at the premises of M/s. Sippy Auto Manufacturing Company - Held that: - as per the admission of appellant themselves, the said goods were manufactured and cleared from the premises of M/s. Shivaji Industries without payment of duty - appreciating the fact that no duty liability is fastened upon M/s. Sippy Auto Manufacturing Company inasmuch as he is only the trader, the redemption fine reduced from ₹ 4 lakh to ₹ 1,00,000/- and penalty from ₹ 2.50 lakh to ₹ 50,000/-. Appeal allowed in part.
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