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Shri Naresh Kumar Gupta Versus CCE, Delhi-II

2016 (5) TMI 994 - CESTAT NEW DELHI

Confiscation in lieu of redemption fine and imposition of penalty - raw material, semi-finished goods and finished goods available inside the premises, not fully accounted for - Small scale unit involved only in drawing of copper wire, claiming small scale exemption under Notification No. 8/2003-CE dated 01/3/2003 - Held that:- before seizure it is necessary to have a prima facie opinion regarding dutiable nature of the goods. The appellant was not registered with the Department. The point of th .....

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ellant - Excise Appeal No. 59304 of 2013 (SM) - Final Order No. 51747/2016 - Dated:- 5-5-2016 - Shri B. Ravichandran, Member (Technical) Shri V.V. Gautam, Advocate for the appellant. Shri G.R. Singh, Authorized Representative (DR) for the Respondent. ORDER The appeal is against order of Commissioner (Appeals), Central Excise, Delhi - II dated 03/05/2013. The appellants are engaged in manufacture of Copper Wire. They were not registered with the Department and were claiming small scale exemption .....

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ds and raw materials valued at ₹ 21,26,780/-. The goods were allowed to be redeemed on payment of redemption fine of ₹ 12,00,000/-. ₹ 2,00,000/- penalty was imposed on the Proprietor of the appellant firm under Rule 26 of the Central Excise Rules, 2002. On appeal, the Commissioner (Appeals) vide the impugned order upheld the confiscation of finished goods only with redemption fine of ₹ 2,50,000/-. He reduced the penalty of ₹ 95,500/-. Aggrieved by this order, the pr .....

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respect of these goods. There is no finding as to excise duty liability of the finished goods found by the officers. When there is no allegation or finding regarding the excise duty payable on these finished goods the allegation that these are kept for clandestine removal is not tenable. As such the seizure and confiscation thereafter cannot be legally sustainable. Being a small scale unit they are maintaining a consolidated account and have been filing regular VAT returns and IT returns which .....

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