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M/s Astha Packaging Pvt. Ltd., Shri Anil Narang, Manager Versus CCE, Delhi–II

2017 (12) TMI 375 - CESTAT NEW DELHI

Non-sustainability of seizure and confiscation of paper sheets - case of appellant is that the paper sheets as a product not manufactured by the appellant. These are raw materials received under challan for job work and further process - Held that: - .....

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confiscation of the said goods - Since, there is no categorical finding regarding the offence with reference to impugned goods or whether they are at any stage excisable product, the impugned order cannot be sustained. - Penalty on Manager of the .....

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t aside. - Appeal allowed - decided in favor of appellant. - Excise Appeals No.53242-53243 of 2015 - A/57215-57216/2017-EX[DB] - Dated:- 10-10-2017 - Shri Dr. Satish Chandra, President And Shri B. Ravichandran, Member (Technical) Shri R.S. Sharma .....

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lity of seizure and confiscation of paper sheets valued at ₹ 2,03,800/-. The learned Counsel for the appellant submitted during the search and investigation conducted by the officers on 28/11/2013, in the premises of the appellant, certain exci .....

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and confiscation of paper sheets which, is submitted as a product not manufactured by the appellant. These are raw materials received under challan for job work and further process. 2. We have heard both the sides and perused the appeal record. The .....

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arance of packaging material, boxes, calendars, cards, posters etc. without payment of duty. On this ground the seizure and confiscation was upheld. We note that the reasoning adopted in the impugned order is not legally sustainable. The products wer .....

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he said goods. The appellants strongly pleaded that these were in fact received by them for job work. They did submit various documents. The impugned order did not give a categorical reason to uphold the confiscability of the said goods. Since, there .....

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the confiscation of paper sheets valued at ₹ 2,03,800/- and appeal is allowed to that extent. The redemption fine and the penalty shall accordingly be reduced in proportion. 3. The second appeal is by Shri Anil Narang, who is the Manager of th .....

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