9911796707
TMI Blog2012 (6) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... ndran: These 3 appeals are directed against Order-in-Appeal No.KRS/422-425/Vapi/2009, dt.17.12.2009. As these are arising out of same impugned order-in-appeal, these are being disposed by a common order. 2. The relevant facts that arise for consideration are that in search operation conducted by the Departmental authorities, the officers found that the Aluminum Sections weighing 28 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls, M/s Shreeji Aluminum Pvt.Ltd, Shri B.K. Patel, and Shri Kamlesh Sapra, Partner of M/s New Era Metals. 3. Aggrieved by such an order, all these appellants filed appeals before first appellate authority. The first appellate authority, after following the due process of law, dropped the penalties imposed on M/s New Era Metals, while upholding the penalty on M/s Shreeji Aluminum Pvt.Ltd., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the quantity of 28,057 kgs. He would draw my attention to Page 15 of the Final Order of the Tribunal as well as Para 10 of Page 28 of the judgment. He submits that the said demand now stand set aside by the Tribunal s order. He submits that when there is no demand, the question of penalty under Rule 26 does not arise. 5. Ld.SDR would submit that the Final Order dt.28.11.11 was in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... situation for imposition of penalty only when there is knowledge of the liability of confiscation of goods. The question of confiscation of goods arises only when there is liability and evasion of Central Excise duty on clearances of such goods. Since the majority order has held that the quantity of 28,057 kgs is non-dutiable, there is no question of having any knowledge on the part of the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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