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2023 (6) TMI 98 - AT - Central ExcisePenalty under Rule 26 of Central Excise Rules, 2002 - Clandestine Removal - BOPP bags by describing plastic bags, BOPP etc showing as bought out goods with a view to remain within the SSI exemption limit - Confiscation - HELD THAT:- As regard the facts of the case, the appellant though maintained that the goods dealt by the appellant is trading good. However, the appellant could not produce any evidence that the said goods were purchased from different parties other than M/s. Shubham Polymers. In the statement of 7 buyers, 4 buyers have accepted that they have received the Bopp bags which leads to the conclusion that the appellant have been dealing with the goods i.e. BOPP Bags manufactured by the M/s. Shubham Polymers with intention to avail SSI exemption by M/s. Shubham Polymers. With this undisputed fact the good dealt with by the present appellant are indeed liable for confiscation. Therefore, the penalty under Rule 26 was rightly imposed. However, considering that the entire goods dealt with by appellant all goods are not manufactured exclusively by M/s. Shubham Polymers. On the basis of the buyers statement. Accordingly, the penalty of Rs. 10 Lacs is on higher side and same deserves to be reduced. Hence, the penalty reduced from Rs. 10 Lacs to Rs. 4 Lacs. Appeal allowed in part.
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