TMI Blog2007 (3) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... /1412/2005-NB(SM - Final Order No. 785/2007-SM(BR)(PB) - Dated:- 7-3-2007 - [Order per] - Heard both sides. 2. The appellant filed this appeal against the impugned order whereby the Commissioner (Appeals) held that inputs found excess in the factory of production are liable for confiscation and imposed a redemption fine of Its. 60,000/-. 3. The contention of the appellant is that they w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any excisable goods manufactured/produced or stored by him such goods are liable for confiscation and the similar are the provisions regarding imposition of penalty under Rule 209 of Central Excise Rules. The provisions of Rule 209 provides that if any manufacturer, producer or registered person of a warehouse or a registered dealer does not account for any excisable goods manufactured, produced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods manufactured, produced or stored by him. While this argument has been pressed for justifying the confiscation, it has not been demonstrated in which capacity the respondent has failed to carry out their obligation under Rule 209(1)(b). The respondent is neither the producer nor the registered person or a registered dealer. They are merely the users of the said goods. Consequently the goods can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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