TMI Blog2004 (9) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... mposed by the Adjudicating Authority as well as the penalty. 2. Shri Sudhir Malhotra, learned Advocate, submitted that the Appellants manufacture pipe fittings for which they have not got themselves registered with the Central Excise Department as the value of clearances for home consumption was less than Rs. 1 crore specified under Notification No. 8/2000-C.E. and subsequent notifications; that on 14-6-2001 the Foreman of the Appellants cleared 15 bags of pipe fittings without any bill as there was no responsible person in the factory and the goods was to be delivered urgently; that the bill was to be issued on arrival of the Proprietor/Accountant; that the said consignment was intercepted and seized by the Central Excise Officers as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s based on assumptions and presumptions which is bad in law. Finally he mentioned that the value of clearances during the financial years 2000-01 and 2001-02 were Rs. 39.28 lakhs and Rs. 39.69 lakhs respectively and they were eligible to clear the goods without payment of duty up to the limit of Rs. 1 crore each financial year; that thus there was no duty liability on the seized goods as their value of clearances was less than Rs. 1 crore; that accordingly there was no incentive for them to clear the goods clandestinely. 3. Countering the arguments Shri S.C. Pushkarna, learned D.R., submitted that it has not been disputed by the Appellants that when the goods were intercepted during transit, no bill accompanied the goods; that similarly w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants that no delivery challan had been issued by them when the goods were removed. It is also not denied by them that no account had been maintained by them of the goods produced and cleared. Accordingly we agree with the learned D.R. that the goods in question were liable to confiscation. We may also emphasize that the exemption availed of by the SSI unit depend on the total value of clearances. For this purpose they are required to maintain private records of the excisable goods produced and cleared and bill should accompany at the time of its clearance. Accordingly we uphold the confiscation and imposition of penalty on the Appellants. However, taking into consideration the fact that the Appellants were SSI unit and were within the e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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