TMI Blog2002 (4) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... JDR, for the Respondent. [Order]. These two appeals are filed against the decision of the Commissioner of Central Excise, Mumbai-III, made in Order-in-Original No. 210/96 whereunder he confirmed the demand of duty of Rs. 4,362.27 and confiscated the goods worth 16927.060 kgs. of brass rods, imposing a penalty of Rs. 2.5 lakhs as well as a fine of Rs. 2.5 lakhs. 2. The facts of the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of brass rods it represented a replacement material. It is argued before me by the learned Counsel Shri Pujari that as far as the quantity of 6882 kgs. is concerned, relevant GPIs were given. As far as 1044 kgs. of brass rods were concerned, there were never removed outside the factory. So the question of payment of duty nor the confiscation of the same for the alleged violation of the goods does ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Counsel for the appellant. As far as confiscation of 10044 kgs. is concerned, when the goods were removed from the factory as such, the question of confiscation does not arise. The judgment of the Tribunal in the case of Bhillai Conductors (P) Ltd. v. CCE - 2000 (125) E.L.T. 781 support the case of the appellant. I may have reservations about the decision of the learned two members but ju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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