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2016 (5) TMI 994 - AT - Central ExciseConfiscation in lieu of redemption fine and imposition of penalty - raw material, semi-finished goods and finished goods available inside the premises, not fully accounted for - Small scale unit involved only in drawing of copper wire, claiming small scale exemption under Notification No. 8/2003-CE dated 01/3/2003 - Held that:- before seizure it is necessary to have a prima facie opinion regarding dutiable nature of the goods. The appellant was not registered with the Department. The point of their liability to Central Excise duty has not yet been established. Further, it is not clear as to which of the private records recovered were scrutinized and compared with the physical stock of various goods seized after the search of the premises. As such, it would appeared that the confiscation of the goods without even ascertaining the dutiable nature of the goods is not sustainable. Since the penalty followed on such confiscation, the same also cannot be sustained. - Decided in favour of appellant
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