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TMI Blog2007 (6) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Govind Synthetics (P) Ltd. and was managing both the units. (b) When the officers visited the unit on 21-9-2001, they found 16709/- L. Mtrs. of cotton fabrics and 4020 L. Mtrs. of MMF processed by M/s Rajesh Enterprises and kept in the premises of M/s. Shri Govind Synthetics (P) Ltd. for certain further process. (c) On a follow up, they also found 6235.75 L. Mtrs. of cotton fabrics removed by M/s. Rajesh Enterprises at the premises of M/s. Delux Roadlines (P) Ltd. (d) In respect of the goods seized from the premises of M/s Shri Govind Synthetics (P) Ltd., M/s Rajesh Enterprises deposited the total duty involved amounting to Rs. 54,354/- on 28-9-2001. (e) A show cause notice dated 18-3-2002 was issued, proposing confiscation of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lding of the said order of Commissioner (Appeals) is not sustainable. Para 24 of the show cause notice specifically refer to the demand of duty being separately made in respect of the goods seized/removed outside the factory. The demand of duty on the goods seized from M/s. Delux Roadlines (P) Ltd. by the original authority is clearly beyond the scope of show cause notice. Further, the goods belonging to M/s. Rajesh Enterprises were still lying with M/s. Shri Govind Synthetics (P) Ltd. and therefore, not removed from "the premises of factory" referred in Para 24 of the show cause notice and therefore the question of demand of duty should not arise. A sum of Rs, 54,354/- paid on 28-9-2001 should be treated only as a deposit in as much they h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice merely taking the note of the fact that duty has been paid without raising a demand is of no great significance or consequence. In the show cause notice proposing confiscation and imposing penalty, the original authority need not have recorded that the sum of Rs. 54,354/- as confirmed as there was no dispute before him about the payment of said amount. 6.2 However, same analogy cannot apply in respect of the demand of Rs. 29,932/- relating to the goods seized from M/s. Delux Roadlines (P) Ltd. Para 24 of the show cause notice dated 18-3-2002 specifically mentions that the duty relating to the goods seized outside the factory premises are being demanded separately. There was no specific demand in respect of the duty relating to the go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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