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2018 (7) TMI 1207 - AT - Central ExciseClandestine removal - Cigarettes - Confiscation - Held that:- 15,000 cigarettes which were lying within the factory premises were not contravening goods and had not violated any provision of Central Excise Act and, therefore, their confiscation is set aside. Confiscation of goods at the premises of transporters and traders - Held that:- In respect of other goods which were confiscated such as at the transporter premises of Baba Roadlines and at trading premises of Ganesh Trading and at Varanasi Cantt. Railway Station the redemption fine cannot be directed to be paid by the appellants because said goods were not moved to have been manufactured by the appellant - demand do not sustain. Cigarettes found in excess at the residential premises of Shri Roop Singh - Held that:- In respect of 2,88,000 sticks of Captan brand cigarettes stated to have been found in excess at the residential premises of Shri Roop Singh it can be very clearly inferred that they cannot be contravening goods because the manufacturers factory was under physical control and it was not possible to remove manufactured goods without payment of duty - demand do not sustain. Appeal allowed - decided in favor of appellant.
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