TMI Blog2003 (4) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : C. Satapathy, Member (T)]. Shri V.S. Sejpal, learned Chartered Accountant appearing for the appellants states that the impugned order has been passed ignoring letter of intimation given on 24th August, 2000 addressed to the Deputy Commissioner of Central Excise. The said letter clearly specifies the details of inputs/raw materials/semi-finished goods sent fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the impugned goods and imposition of penalty. 2. Shri M.H. Sheikh, learned J.D.R. appearing for the Revenue supports the impugned order passed by the Commissioner. 3. After hearing both sides and perusal of case records, we find that the show cause notice dated 6-8-2001 alleges that the appellants misdeclared their premises at 5 Bhassein Bhavan as a place for further processing/job work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cited in the impugned order also states that the product OMC at both places were different. It is, therefore, apparent that on the one hand a charge has been made that the second place was misdeclared as a place of further processing/job work and that the same was used as a place of mere storage, on the other hand there is a finding in the impugned order that the goods were subjected to some proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as taken by the departmental authorities between 24th August, 2000, the date of intimation and subsequent visit to the premises by the preventive officers on 10th February, 2001. In this circumstance, we set aside the impugned order of confiscation and penalty with consequential relief to the appellants. The appellants will forthwith apply for registration for the second premises as a place of sto ..... X X X X Extracts X X X X X X X X Extracts X X X X
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