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2017 (5) TMI 48 - CESTAT CHANDIGARHGoods found in excess - 16498 pcs were found packed in master cartoons - appellant claims that these are rejected goods - Held that: - the rejected goods cannot be packed in master cartoons - Moreover, the said rejected goods are having market value and no records of these rejected goods have been maintained by the appellant. In that circumstances, it is held that these goods are packed in master cartoons for clandestine clearance of the goods, therefore, those goods have rightly been held by the adjudicating authority liable for confiscation - redemption fine is imposed on the appellant is highly excessive - the redemption fine is reduced to ₹ 50,000/- and penalty is reduced to ₹ 25,000/-. With regard to the shortage of readymade garments of 5203 pcs, the goods were in finished condition and they were required to be entered in RG-1 register which were not entered and found their lying unaccounted. As no invoices have been issued to that effect, therefore, on these goods, the appellant is required to pay duty at the time of clearance of said goods. In that account, the appellant is required to be penalised and for these non-accounted goods. The penalty imposed on the appellant is to the tune of ₹ 10,000/-. Appeal allowed - decided partly in favor of appellant.
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