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2023 (12) TMI 244 - CESTAT AHMEDABADConfiscation of cash seized by the investigating officer from the house of the partner of the Appellant firm - cash amount seized from the premises of the partner of the Appellant firm was against the sale proceeds of clandestinely removed goods - HELD THAT:- The Learned Commissioner (Appeal) has referred to para 4.2.3 wherein the Adjudicating Authority has clearly found that the cash of Rs. 50,73,710/- seized from the residence of Shri Mahesh Chaodhary, partner of the Appellant is sale proceeds of the excisable goods which has been sold by the noticee without licit documents and without payment of duty - it is found that after giving this clear finding by the Adjudicating Authority, he should have passed an order for confiscation of the cash further no order on proposal of confiscation made in the show caused notice was passed by the Adjudicating Authority. At the same time the cash which was seized was adjudged against the duty, interest and 15% penalty. Therefore, there is an apparent error in the order of the Adjudicating Authority, accordingly the Learned Commissioner (Appeal) instead of straightway confiscating seized cash should have remanded the matter to the Adjudicating Authority. The Appellant also raised the issue on the provision of section 11 AC (1) (d) that after payment of duty, interest and 15% penalty entire proceeding of the show cause notice should have been concluded and no confiscation could have been ordered. In this regard, it is found that since Adjudicating Authority had given clear finding that the cash seized by the investigating officer is liable to confiscation in such case without passing any order on the confiscation of the cash the adjustment of the same towards the duty, interest and penalty is also incorrect. Thus, the matter relates to confiscation of seized cash needs to be reconsidered by the Adjudicating Authority - appeal allowed by way of remand.
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