TMI Blog2015 (10) TMI 1646X X X X Extracts X X X X X X X X Extracts X X X X ..... enue to prove that the appellant has crossed the limit and that they were clearing the goods clandestinely. As discussed above, the production capacity of the appellant by all means is remained below the SSI exemption limit, therefore the goods were not required to be seized and consequently confiscated. In these terms, I set aside the order of confiscation, demanding duty and imposing penalty on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as prescribed in Central Excise Rules. The goods were seized and thereafter confiscated and allowed to be redeemed on payment of redemption fine and duty and penalties were also imposed. 3. Learned Counsel of the appellant submits that the appellant started their activity of drawing of wire from wire rod in the month of December, 2010 and by all means their turnover could not have crossed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (Appeals) and submits that although the appellant was working under SSI exemption, the records required to be maintained by the appellant. In the absence of proper records, the goods were rightly confiscated and allowed to be redeemed on payment of redemption fine. 5. Heard the party and considered submissions. 6. In this case, it is admitted fact that the production capacity of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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