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TMI Blog2009 (12) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... t. ORDER On 15-9-2000 Central Excise Officers visited the factory of the appellants who are manufacturers of fireworks and found excess stock valued at approximately Rs. 22.68 lakhs and seized the same on the ground that it was liable to confiscation. Show-cause notice was issued proposing confiscation and penal action. There was no demand of duty as the appellant, an SSI unit, was within the ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Central Excise, Jalandhar [2005 (192) E.L.T. 172 (Tri.-Del.)], the Tribunal set aside the confiscation of goods and penalty under Rule 173Q of the Central Excise Rules, 1944 as unwarranted in the absence of any evasion of duty (the production of the assessees up to the date of officers' visit was within the exemption limit), and this order has been upheld by the Hon'ble Punjab and Haryana Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterfere with the finding of facts given by the Tribunal in the case of Shanti Fastners (supra), where a Single Member has taken a view to set aside the confiscation of the goods and imposition of penalty, in the facts of the case while holding as follows :- "5. Clearly, the appellant was required to keep basic accounts of production in terms of the trade notice. It should do so, and for failure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, and Rule 173Q(1)(b) covers cases where a manufacturer does not account for any excisable goods manufactured, produced, or stored by him. Hence, even in cases where there may not be any duty evasion or intention to evade duty, still confiscation and penalty can be justified for contraventions covered under Rule 173Q(1)(a) & (b) which would cover cases of non-accountal of production and remov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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