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MMV Steel Industries Versus Commissioner of Central Excise & S.T., Ahmedabad

2016 (11) TMI 862 - CESTAT AHMEDABAD

Clandestine removal - one vehicles carrying SS patta patties weighing 4480 Kgs. which was removed against delivery challans, without payment of duty - Held that: - I find that the Commissioner (Appeals), after analysing the evidences on record came to the conclusion that the goods loaded on the vehicle and removed by the appellant on 23.09.2011, was without payment of duty, being seized, hence liable for confiscation. Also, on the basis of statements and other evidences, he arrived at the conclu .....

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ember (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 has been listed on 14.08.2015, 13.11.2015, 15.01.2016, 19.08.2016 and today i.e. on 07.10.2016; but none present for the appellant nor there is any re .....

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m demand notice dated 23.02.2012 was issued for recovery of duty not paid along with proposal for confiscation of the goods and imposition of penalty. On adjudication, the demand was confirmed with equal amount of penalty; seized goods and goods cleared in the past were confiscated but allowed to be redeemed on payment of fine. Aggrieved by the same, the appellant preferred appeal before the Commissioner (Appeals). The ld. Commissioner (Appeals) partly allowed their appeal to the extent of setti .....

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llants, 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 Ce .....

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ral Excise duty or ₹ 30,217/- were to be delivered to M/s. Kohinoor Metal Industries, GVMM, Odhav. Therefore, I find the order for confiscation of above said goods passed at Sr. No. (i) of the impugned order is just and proper. 5.3……………….... 5.4. I find that the appellant has contested that there is no provision for confiscation of goods under Rule 25 which are not available. For the above proposition, reliance has been placed on the decision of th .....

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