TMI Blog2003 (9) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. M/s. Delhi Dyeing Mills have filed this Appeal against Order-in-Appeal No. 560/2002 passed by the Commissioner (Appeals) confirming redemption fine and penalty against them. Shri C. Hari Shankar, learned Advocate, submitted that the Appellants are engaged in processing of fabrics; that the Central Excise Preventive officers visited their factory premises on 6-9-99 and found 1,8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t-wise register which were produced also before the Central Excise officer; that however, the officer did not verify the said register. He, further, submitted that it is well settled that non-accountal of finished goods in the RG-I register does not ipso facto render them liable for confiscation. He relied upon the decision in the case of Lakshmi Polypacks Pvt. Ltd. v. CCE, Hyderabad-I, 2003 (56) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the provisions of Rule 173Q of the Central Excise Rules. He relied upon the decision of the Tribunal in the case of Media Video Ltd. v. CCE, New Delhi [2003 (160) E.L.T. 609 (T) = 2003 (55) RLT 407]. He also relied upon the decision in the case of Kirloskar Brothers v. Union of India, [1988 (34) E.L.T. 30 (Bombay)] wherein the Bombay High Court has held that for imposition of penalty and fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther action. The Appellants have neither challenged the Panchnama nor brought any evidence on record to show that the statements given by their partner Shri Rakesh Kalra was retracted. They have also not brought any material in support of their contention that the fabrics was not fully processed and was under the process of finishing. In view of this, there is no force in the submissions that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of goods and consequently redemption fine and imposition of penalty on the Appellants. However, taking into consideration all the facts and circumstances of the case and the duty involved, I agree with the learned Advocate that both redemption fine and penalty are on the higher side. The interest of justice will be met by reducing the penalty to Rs. 5,000/- and redemption fine to Rs. 10,000/-. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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