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2016 (6) TMI 1054 - CESTAT HYDERABAD

2016 (6) TMI 1054 - CESTAT HYDERABAD - TMI - Appeal for release of seized goods - furnishing of security - SSI exemption - two units are using common brand name - appellants are not maintaining any registers with regard to account of raw material and finished goods, that they manufacture goods bearing common brand name without obtaining Central Excise registration. - Held that:- Rule 24 of Central Excise Rules, 2002 lays down the requirement of return only of seized books and other documents, bu .....

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ay require ( emphasis added). Therefore, while imposing condition for provisional release, the Commissioner has to use the discretion in a judicious manner basing upon the facts and circumstances of each case. - In the case before us, the goods ordered to be released are finished goods which were placed under seizure within the factory premises. Thus, when clearance is effected of such goods after release, the duty liability thereof will necessarily be discharged; this is one of the conditi .....

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a Beevi, C. S. Member (Judicial) And Mr. Madhu Mohan Damodar, Member (Technical) Shri Subba Reddy & Shri Laxmi Kant, AR for the Appellant Shri K. B. K. Raju, AR for the Respondent ORDER [ Order per Madhu Mohan Damodar ] 1. The appellants in Appeal No.30091/16 (Kanishka Plast) and in Appeal No. 30092/16 (M/s Sona Plast) have preferred identical appeals. Both the appellants are engaged in manufacturing plastic house hold articles and were availing SSI exemption. During search proceedings condu .....

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Aggrieved by the seizure, appellants filed a writ petition before the Hon ble High Court at Hyderabad, for the State of Telangana & State of Andhra Pradesh, for release of seized goods . The Hon ble High Court directed the department to release the raw material and to pass necessary orders for release of finished products within a period of two weeks. In compliance to the High Court order, the department released raw materials to the appellant on 22-06-2016. With regard to finished goods, t .....

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guarantee is illegal and unwarranted since at the time of clearance the duty element on the said goods works out to ₹ 28,55,409/- only. They have already paid an ad-hoc amount of ₹ 29,91,500/-during investigation. For these reasons he requested for setting aside the impugned order. 3. The learned AR, Shri. K.B.K.Raju, strongly opposed the prayer of the appellants. He contended that the conditions imposed are reasonable. He also drew attention to Chapter I4 of CBEC s Supplementary In .....

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imposed for provisional release. The learned counsel submitted that the writ happened to be filed because the Division Bench was not available before the Tribunal during the material time. He undertook to withdraw the writ petition, since the Division Bench of the Tribunal has been constituted and has taken up the matter. 6. Reverting back to the issue before us, we find that the Commissioner has issued the order of provisional release in terms of Rule 24 of Central Excise Rules, 2002 r/w Secti .....

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