2004 (3) TMI 653

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..... dent. [Order]. -  Appellants, M/s. Shiel Ice & Chemicals Pvt. Ltd., is an assessee engaged in manufacture of Aromatic Chemicals. The other appellants are Director and Technical consultant of the assessee. A case was made, subsequent to detention on 23-2-97 of 25 Kgs of Ald-C-14 contained in a carboy of 35 litres, considering the goods to be finished goods and required to be entered in RG1 a .....

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..... bsp; The appellant's argument that 25 Kgs of Ald-C-14 under seizure was not marketable since the chemicals require a maturation period, and the Technical opinion from A.G. Ketkar Fragrance and flavour consultant on the essential requirement of the product to undergo maturation of few days for evaluation of 'Odour purity'' and the same could not be assessed immediately after distillation produced, .....

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..... a control prescribed by the Director at any stage, which may not be excisable stage. Surely every one has a right to count his chickens before they hatch. Central Excise officer however cannot. The department is bound to reckon and count, goods only when they are excisable i.e. in marketable condition. The marketable commodity is "Odour Chemicals" or "Aromatic Chemicals" and it was inspiration fo .....

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..... he quantity at "distillation stage", the quantities mentioned in the "Daily Happening Reports" cannot be conclusive evidence of production of excisable goods. The differences however are to be explained by the assessee to the figures of distillation quantity and the production subsequently entered in the RG1. (c)      The submission of the Ld. Advocate that the Daily Happ .....

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..... and proceedings only the question of duty and penalty under 11AC is to be determined on the assessee. The penalty under Rule 209A on the Director and the Chemical Consultant cannot be upheld since there are no goods held liable to confiscation. 2. Appeal of assessee partly to be allowed as regard confiscation of Ald-C-14, the remaining issues to be remanded back to, as per findings herein ab .....

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