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2012 (12) TMI 586 - HC - Central ExciseConfiscation of goods - Held that:- The finding of the Tribunal that the goods found in the factory are confiscated has not been challenged by the respondent before this Court. Therefore, no decision is called for in this regard. Redemption fine reduced by Tribunal - Held that:- Reasons provided by the Tribunal as to the facts and circumstances which had led it to reduce redemption fine from Rs.2 lakhs to Rs.50,000/- only is not provided - Tribunal is required to reconsider the issue of imposition of redemption fine. Duty Demand - 9120 kgs. of Sikandar Gutka of printed laminated flexible film rolls found in the godown of the transporter - Tribunal allowed the appeal - Held that:- The Tribunal has failed to consider that the adjudicating authority had in his order recorded a finding that the respondent were not recording production in production slips/records so as to evade payment of excise duty. However, the order of the Commissioner (Appeals) placing reliance upon the statement of an employee of the respondent to the effect that the only factory in Mahad area, manufacturing printed laminated film rolls was that of the respondent No.1. Further the statement of the respondent No.3 and his employee were ignored by the Tribunal merely on the ground that their statement in the absence of corroboration by any independent evidence cannot be accepted. There is no analysis of why the orders of the lower authorities holding the "Sikandar Gutka" printed laminated flexible film rolls were liable for confiscation and that respondent No.1 is liable to pay excise duty of Rs.2.57 lakhs is bad in law - restore the matter to the file of the Tribunal for fresh consideration - appeal in favour of Revenue.
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