TMI Blog2014 (3) TMI 637X X X X Extracts X X X X X X X X Extracts X X X X ..... had already filed an application before the authorities for registration vide their application dated 22.2.2007. - Held that:- If the appellants have filed an application, as contended by them for registration of their unit, which had crossed the exemption limit, I find that subsequent actions of the Revenue in confiscating the excess found goods and imposing penalties upon them is not justifiab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. The officers also found the irregular marble slabs and tiles totally valued at Rs.22.95 lakhs approx. involving central excise duty of Rs. 3.82 lakhs which were not accounted for in the statutory records. The same were accordingly, seized. 2. On the above basis, proceedings were initiated against the appellant for confirmation of duty of Rs.84,546/- pertaining to excess clearance. As the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application before the authorities for registration vide their application dated 22.2.2007. As per the various circulars the registration should have been granted within a period of 7 days from the date of filing of application. As regards non-payment of duty on the excess clearances, they submitted that all the clearances were effected under the cover of their invoices and the duty was to be paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for them to establish whose signatures are they. 5. If the appellants have filed an application, as contended by them for registration of their unit, which had crossed the exemption limit, I find that subsequent actions of the Revenue in confiscating the excess found goods and imposing penalties upon them is not justifiable. By extending the benefit of doubt to them on the point of filing of app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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