TMI Blog2016 (11) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... goods were neither seized nor available for confiscation, accordingly, set aside the confiscation of the said goods. I do not see any infirmity in the above findings of the ld. Commissioner (Appeals). Accordingly, the present appeal being devoid of merits is accordingly dismissed - Appeal dismissed. - E/11100/2013 - A/11127/2016 - Dated:- 7-10-2016 - Dr. D.M. Misra, Member (Judicial) For Appellant (s) : None For Respondent (s) : Shri G. Jha, Authorised Representative ORDER This appeal is filed against OIA No. OIA-23-2013-AHD-II-CE-AK-COMMR-A-AHD dated 31.01.2013 passed by Commissioner (Appeals) Central Excise Service Tax, Ahmedabad. 2. None present for the appellant despite notices being sent. The matter ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without payment of duty, being seized, hence liable for confiscation. Also, on the basis of statements and other evidences, he arrived at the conclusion that the appellants, in the past also had cleared the goods clandestinely without payment of duty. But, since the said goods were neither seized nor available for confiscation, accordingly, set aside the confiscation of the said goods. The ld. Commissioner (Appeals) recorded his findings as follows :- 5.2 In the instant case, I find that the finished goods 4880 Kgs. SS Patta and Pattis valued to ₹ 2,92,800/- were cleared by the appellant on the strength of challan No. 78 dated 23.09.2011 on which no Central Excise duty was paid. There is no denying fact that these facts have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,47,200/- involving Central Excise duty of ₹ 87,261/- and received the sales proceeds in cash, without preparation of Central Excise invoices, without payment of the Central Excise duty thereon and without following proper Central Excise procedure with an intent to evade payment of duty has been established from the corroboration of these facts by Shri Vishnu Prasad Kalyan Sahay Sharma, proprietor of the appellant in his statement dated 23.09.2011. Therefore, I find no infirmity in demanding Central Excise duty on the above said clearances along with interest on the delayed payment of Central Excise duty under the provisions of Section 11AA of the Central Excise Act, 1944 (erstwhile Section 11 AB of the Central Excise Act, 1944) and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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