TMI Blog2016 (8) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... uch liable for Central Excise duty. This is not being contested. Regarding raw materials valued, I find that the provisions of Rule 25 will not apply. There is no reference to the in process material or raw material in the said provision. As held by the Tribunal in Anchal Prints Pvt. Ltd. vs. CCE, Surat – I [2007 (10) TMI 532 - CESTAT, AHMEDABAD] the seizure and confiscation of such goods are not sustainable. Quantum of fine and penalty - Immediately on being pointed out by the Department, they have taken registration and discharged duty liability on clearance of these goods - not fully aware of the application of provisions of deemed manufacture for their products - Held that:- the seizure and confiscation of raw materials are held to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffixed their brand and MRP, after packing these parts. The branded, packed automobile parts were thereafter sold in the market. These items cleared by the appellants were liable to excise duty as the process of packing amounts to manufacture w.e.f. 01/6/2006 vide Notification No. 2/2006-CE (NT) dated 01/3/2006 readwith Schedule III of Central Excise Tariff. Since the appellants were neither registered with the Department nor were discharging Central Excise duty on these items, the goods available in the premises, valued at ₹ 1,00,23,329/-, were seized and proceedings were initiated against them. The Original authority ordered confiscation of the seized goods. He allowed the redemption on payment of ₹ 15 lakhs and imposed a pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions. 4. Heard both the sides and examined appeal records. The admitted facts of the case are that the appellants are liable for Central Excise duty on the repacked auto components cleared by them. Goods valued at ₹ 96,23,089/- seized by the officers were of such nature in packed condition with MRP and are as such liable for Central Excise duty. This is not being contested. Regarding raw materials valued at ₹ 4,00,240/-, I find that the provisions of Rule 25 will not apply. There is no reference to the in process material or raw material in the said provision. As held by the Tribunal in Anchal Prints Pvt. Ltd. vs. CCE, Surat I (supra) the seizure and confiscation of such goods are not sustainable. 5. Regarding the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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