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TMI Blog1990 (3) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... R, for the Respondent. [Order per : D.C. Mandal, Member (T)]. - In this case the Central Excise Officers visited the factory of the appellants and seized 170 Pressure Cookers valued at Rs. 22, 539.30. By the impugned order the Additional Collector held that those pressure cookers were not accounted for in the R.G.I register and were liable to be confiscated. As, however, the seized goods were r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent pipe a pressure cooker is not complete and hence no duty was leviable on the product manufactured by the appellants under Item 54 of the Central Excise Tariff. He has also argued that the amounts of penalty and fine are highly excessive. Shri Chakraborty has argued that without the weight and vent pipe the pressure cooker is complete. On this point, he has cited the decision of this Tribunal i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the market and are supplied alongwith the pressure cooker manufactured by them. Weight and vent pipe are standard parts and they are separately available for purchase in the market. Although these two parts are required for cooking in a pressure cooker, yet the article manufactured by the appellants falls within the description of the Tariff entry. In paragraph 7.8 of the impugned order, the Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue of the seized goods was Rs. 22, 539.30 only. Considering the value of the goods, the penalty imposed by the Additional Collector is considered to be excessive. We, therefore, reduce the penalty from Rs. 8.000/- to Rs. 2, 000/- only. The amount of fine (Rs. 4, 600.00) is upheld. Subject to the above modification the impugned order is upheld and the appeal is dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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