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2015 (6) TMI 782 - AT - Central ExciseConfiscation of goods - Non accountal of goods - Clandestine removal of goods - Held that:- duty demand of ₹ 12,58,816/-on 30,23,345 HDPE Caps alleged to have been cleared without payment of duty during period from 1999-2000, 2001-2002, the details about these clearances had been supplied by the appellant company himself. However, their plea is that these HDPE Caps had been manufactured on job work basis out of the Granules supplied by the principal manufacturers and had been returned back to them under job work challans and in this regard they have also enclosed the copies of the job work challans. In our view, once the appellant have submitted the job work challans and job work and job work records the lower authorities should have examined this claim and the same should not have been summarily dismissed. In view of this, this duty demand is not sustainable and the matter has to be remanded to the original adjudicating authority for de novo adjudication on this point. - However, confiscation of 2905 KG HDPE waste, 4050 KG of coloured HDEP Granules and 250 KG of HDEP Granules are set aside - However, confiscation of 7408 pieces and 7670 pieces HDPE caps is sustained - Therefore, penalty and redemption fine is reduced. - Decided partly in favour of assessee.
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