Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2015 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 347 - ALLAHABAD HIGH COURTManufacture of polyester filament yarn - Penalty under Rule 173-Q - Imposition of redemption fine on seized goods - Held that:- Buyer M/s. Vidhya Packaging Industries Pvt. Ltd. had returned the goods vide challan No. 133 on 4-6-1997, i.e., a day prior to the alleged inspection. The quantity shown in this challan prepared by M/s. Vidhya Packaging Industries Ltd. tallies with the quantity found during the inspection. Further, we find that due intimation of return of goods was intimated by the respondent to the department concerned, which has been admitted and accepted by the department. Consequently, we are of the opinion that the return of goods appears to be a genuine transaction and is not an afterthought. No evidence has been brought on record by the department to indicate that no such goods were returned by M/s. Vidhya Packaging Industries Ltd. to the respondents. - goods found in the godown of the respondents at the time of inspection were not unaccounted goods but were goods returned from the buyer. The Tribunal was justified in setting aside the order of confiscation and imposition of fine and penalty. We are of the opinion that no substantial question of law arises for consideration in the present appeal. - Decided against Revenue.
|