9911796707
TMI Blog2000 (11) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... r]. - The brief facts in this case are that the premises of some Transporters and Goods Carriers at Amritsar were searched by the staff of Office of Asstt. Commissioner of Central Excise, Amritsar Division on 17-10-98. On search, a number of packages stated to have been despatched by the manufacturers of man-made fabrics from Surat were seized on the reasonable belief that the goods were cleared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zed goods were asked to approach the Asstt. Commissioner of Central Excise Division, Amritsar to prefer their claim with all valid documents, failing which it will be presumed that there was no claimant of the said goods and shall be dealt with in accordance with the law. 2. M/s. R.K. Mehra Textile Mills - the appellants herein made a claim for six of the consignments seized from the premise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the Commissioner of Central Excise, Chandigarh-II. The Stay Petition filed by the appellants is today listed for hearing. Shri J.P. Kaushik, Advocate appearing for the appellants submitted that the provisions under Rule 209A relate to the imposition of penalty on any person who acquires possession of or is in any way concerned in transporting, removing, depositing, keeping, concealing, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... along with the release of the Bank Guarantee executed in respect of such consignment. 4. Shri A.K. Jain, JDR for the Revenue on the other hand submitted that notwithstanding the rejection of the claim of the appellants in respect of five consignments, the same nevertheless have been found to be offending goods and have been ordered to be confiscated by the Commissioner in his order. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants, this is not one of the grounds on which the penalty could be imposed on a person under the provisions of Rule 209A. In view of this analysis, it prima facie appears that in the facts and circumstances of the case, no ground is made out for imposition of penalty under this Rule. Consequently, pre-deposit of the penalty imposed on the appellants is waived and its recovery stayed till ..... X X X X Extracts X X X X X X X X Extracts X X X X
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