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2013 (2) TMI 83 - CESTAT NEW DELHINon obtaining of Central Excise registration and non payment of duty - Deputy Commissioner ordered that finished goods seized from their premises are liable for confiscation - Held that:- The question of confiscation of the finished goods and currency is linked with the question as to whether the appellants during period of dispute i.e. 2009-2010 had crossed the SSI exemption limit of Rs. 1.5 crore. If they had crossed the SSI exemption limit, they would be required to pay duty on these clearances in excess of the exemption limit and also obtain the central excise registration. But this question is yet to be decided by the Commissioner in another show cause notice with regard to the duty demand from both the appellants, which had been separately issued. In view of this, the Deputy Commissioner's order is pre-mature as he should have either waited for the Commissioner to decide the matter or should have referred the show cause notice, in question, to the Commissioner to be adjudicated alongwith the main show cause notice, therefore, no infirmity in the impugned order.
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