9911796707
TMI Blog2009 (6) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case, in brief, are that the respondents are engaged in dyeing of Acrylic Yarn classifiable under Chapter 55 of the Schedule to the Central Excise Tariff Act, 1985. On 18-3-2004 the Central Excise officers visited the respondents' factory premises and found one parallel challan book. It was also found that challans were issued for clearance of the goods without payment of duty involving Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onfiscation of the goods. 2. After hearing both sides and on perusal of the records, I find that the goods were cleared on the basis of parallel challans without payment of duty. Thus, it is a case of clandestine removal of goods. Section 11AC of the Central Excise Act, 1944 provides penalty for short levy or non-levy of duty by reasons of fraud, collusion or any wilful misstatement or suppressio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in the case of K.P. Pouches (P) Ltd. (supra) penalty of 25% of duty is warranted. 3. Regarding confiscation of the raw material the learned Advocate submits that they have not availed any benefit on the seized raw material. The Tribunal in the case of CCE, Delhi v. Oceanic Cooling Towers (P) Ltd., reported in 2003 (161) E.L.T. 631 (Tri.-Del.) and in the case of Anchal Prints Pvt. Ltd. v. CC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 73Q/Rule 25 provides for confiscation of finished goods only. For the above proposition, reliance has been placed on the decision of the Tribunal in the case of Birla Yamaha Works v. CCE, Meerut reported in 2005 (183) E.L.T. 194 (Tri.-Del.). We agree with the learned Advocate that Rule 25, under which the semi-finished processed goods has been confiscated is applicable only to finished excisable g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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