TMI Blog2006 (12) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : S.L. Peeran, Member (J)]. This appeal arises from OIA No. 23/2005-C.E., dated 1-11-2005 by which the Commissioner (Appeals) has upheld the confiscation of goods found short and not recorded in the books in respect of the following items :- (i) 558 numbers of 8.0 mts/200kg PSCC poles. (ii) 6000 kg of cement found excess (iii) 29 Nos. of 9.1 mts PSCC poles found ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such confiscation and imposition of fine and penalty has been set aside. 2. In respect of items at Sl. No. (ii), learned counsel submits that the cement was not a modvatable item. Therefore, its confiscation was not justified as held in the case of Luminous Electronics Ltd., Ors v. CCE Delhi, 2006 (202) E.L.T. 461 (T) = 2006 (76) RLT 143. 3. In respect of items at Sl. No. (iii) (iv), learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Plywood (supra). With regard to Cement, (Sl. No. (ii)) Cement was a non-modvatable item and in terms of Luminous Electronics Ors (supra), the same cannot be confiscated. The penalty is also not leviable in respect of items at Sl. No. (iii) to (iv) as duty was paid before the issue of show cause notice. Therefore, the impugned order is set aside and appeal allowed with consequential relief if an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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