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2016 (8) TMI 621 - CESTAT NEW DELHI

2016 (8) TMI 621 - CESTAT NEW DELHI - TMI - Confiscation in lieu of redemption fine and imposition of penalty - Rule 25 of the Central Excise Rules, 2002 - Seizure of branded, packed automobile parts - appellants were buying various auto parts from different places, affixed their brand and MRP, after packing these parts and thereafter sold in the market - neither registered with the Department nor were discharging Central Excise duty on these items. - Held that:- the admitted facts of the ca .....

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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 the untenable and also considering the fact of .....

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nt at the time of detection of the case. I find that the Tribunal has held that credit may be available even in case of unregistered unit Well Known Polyesters Ltd. vs. CCE, Vapi [2011 (1) TMI 664 - CESTAT, AHMEDABAD]. The entitlement of appellant for the credit will be subject to verification of documents and the applicable provisions of law. - Appeal disposed of - Excise Appeal No. 54331 of 2015 (SM) - Final Order No. 52242/2016 - Dated:- 28-6-2016 - Shri B. Ravichandran, Member (Technical) .....

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d, 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 a .....

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d at ₹ 4,00,240/-. He relied on Tribunal s decision in Anchal Prints Pvt. Ltd. vs. CCE, Surat - I reported in 2009 E.L.T. 117 (Tri. - Ahmd.); (b) the redemption fine and penalty of ₹ 15 lakhs and ₹ 10 lakhs, respectively, are disproportionate to the nature of offence. The duty involved itself will be around ₹ 12 lakhs only. Immediately on being pointed out by the Department, they have taken registration and discharged duty liability on clearance of these goods. They were .....

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respectively, is normal and justified. The appellants are engaged in this process of manufacture for the past many years and, hence, cannot claim ignorance of legal 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 .....

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