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2020 (2) TMI 1010 - AT - Central ExciseService of notice - raw-material was received in the factory premises of M/s. Shree Om Wires Pvt. Ltd. without proper invoice/ documents, which were found issued in the name of entity other than that of the said unit - Confiscation - redemption fine - penalty - HELD THAT:- It stands clear on record that penalty against the present appellant stands already waived. Hence, there seems no reason to still be aggrieved about imposition of penalty. It is further observed that in para 7 of the Order-in Appeal, Commissioner (Appeals) has already formed an opinion that the job worked material i.e. 8839 Kgs. as per the job challan could not have been loaded in the said vehicles. Otherwise also, there was no evidence regarding the readiness of job worked material to be transported to the principal manufacturer. Hence it cannot be said that the job worked material was indeed ready to be dispatched. It is on this basis that the Order-in-Original was modified. The appellant was under bonafide understanding about no duty liability on his part on amount of subsidy by including it in the transaction value. Thus, even the order of confiscating the Truck, however, permitting redemption thereof is also not sustainable. Appeal allowed - decided in favor of appellant.
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