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2015 (10) TMI 1986 - CESTAT MUMBAI

2015 (10) TMI 1986 - CESTAT MUMBAI - TMI - Manufacture of aluminium circles as intermediate product - marketability of aluminium circles - Manufacturer of aluminium utensils as finished goods - Benefit of Notification No.6/2000-Sr.No.206 - Confiscation of goods - Imposition of redemption fine and penalty - Held that:- It is not under dispute that the appellant themselves were purchasing such aluminium circles from the market. This itself shows that the goods are marketable. We, therefore, do not .....

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uperintendent (AR) : For The Respondent ORDER Per: P.K. Jain Brief facts of the case are that the appellant is a manufacturer of aluminium utensils. Aluminium utensils are exempt from payment of duty. For the manufacture of aluminium utensils, they require aluminium circles. The appellant is buying from the market aluminium circles and using the same in the manufacture of aluminium utensils and there is no dispute on this. Some time they also purchase aluminium sheets from the market and thereaf .....

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25(b) of the Central Excise Rules, 2002. Initially a demand notice was issued to the appellant demanding a duty of ₹ 11,54,964/- for the manufacture of aluminium circles from January 2001 to 15th January 2004, for confiscation of the goods seized, interest under Section 11AB and penalty on Shri Kamlesh Solanki, partner of the appellant firm, under Rule 26. The case was adjudicated wherein the said demand was confirmed. Redemption fine of ₹ 2 lakhs was imposed and a penalty of ₹ .....

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e on aluminium circles. The learned counsel also submitted that they have already paid the duty determined by the Commissioner (Appeals). They have also paid the interest as also 25% penalty. He also submitted that though the goods were detained and handed over to them under supratnama and there was no provisional release of the goods. Moreover, redemption fine of ₹ 2 lakhs on an approximate value of ₹ 6 lakhs is on a very high side. He further submitted that the second appellant is .....

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chasing the aluminium circles from the market and such aluminium circles were duty paid. Under the circumstances, there can be no reason for them to have any doubt that the intermediate product in the form of aluminium circles will not be chargeable to duty. He further submitted that redemption fine and penalty imposed are not on the higher side. 4. We have considered the submissions made by both the sides. We find that Notification No.6/06 at serial No.206 provides a specific rate of duty of &# .....

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