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2015 (10) TMI 2346 - CESTAT NEW DELHIClaim of ownership of confiscated goods - appellant is claiming to be the owner of plant and machinery confiscated in the impugned order on the basis of the litigation between RIL and the appellant which was decided in arbitration on 14.03.2012, consequent to the arbitration proceedings, the appellant claims to be owner of the plant and machinery - Held that:- The respondent are claiming that said plant and machinery has been confiscated and there ownership rest with Government of India. Although this Tribunal has powers to entertain the appeals against the order passed by Commissioner of Central Excise / Commissioner (A) under Central Excise Act but this Tribunal has no jurisdiction to decide the ownership of the goods. Moreover, in the impugned order only plant and machinery owned by M/s. RIL has been confiscated. If appellant is claiming to be the owner of said plant and machinery it is a dispute of civil in nature and this Tribunal is not the proper forum to seek remedy for that. Moreover, it is the claim of the appellant in their written submission that they have approached to the respondent on 30.09.2011 first time to seek the permission of removal of its plant and machinery it is also a claim of the appellant that they were not knowing that any departmental proceedings are pending against RIL by issuance of the show cause notice dated 20.03.2000 which was adjudicated vide order dated 20.03.2007. When the proceedings of the respondent against M/s. RIL were not known to the appellant, question arises how the appellant came to know about the confiscation of the plant and machinery. Further, the appellant has written to the respondent to seek permission on 30.09.2011 why the appellant had not brought this fact in the knowledge of the Arbitrator. This act of the appellant creates doubts on the bonafides of the appellant. Therefore, the appellant has not come with clear hands. - Decided against assessee.
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