TMI Blog2017 (12) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... oods were cleared clandestinely. Since no investigation was carried out on the part of any manufacturer, even name of any manufacturer was not indicated, in the entire investigation, it cannot be concluded that cash lying with the broker is against the sale of the goods which was clandestinely removed, therefore for holding that cash is towards proceed of clandestine removal of goods Appeal allowed - decided in favor of appellant. - E/85302/14 - A/90325/17/SMB - Dated:- 15-9-2017 - Mr Ramesh Nair, Member(Judicial) Shri. M.P. Baxi, Advocate for the Appellants Shri. H.M. Dixit, Asstt. Commissioner(A.R.) for the Respondent ORDER The fact of the case is that appellant Shri. Sanjay Mittal is a broker of CTD bars and operati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red for absolute confiscation of cash of ₹ 13,80,000/- seized from the premises of M/s. Balaji Steel under the provision of Section 121 of the Customs Act, 1962 read with Section 12 of the Central Excise, Act, 1944 and also imposed penalty of ₹ 2,20,000/- on Shri. Sanjay Mittal under the provision of Rule 26/27/ of the Central Excise Rules, 2002. Being aggrieved by the Order in Original appellant filed before the Commissioner(Appeals), who rejected the appeal upholding the Order-in-Original, therefore appellant is before me. 2. Shri. M.P. Baxi, Ld. Counsel for the appellant submits that cash received from the Shri. Sanjay Mittal was confiscated only on his statement that the goods were received without payment of duty. He sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turer of the goods and whether the goods were cleared clandestinely by carrying out investigation with the manufacturer. Therefore there is no link between the manufacturer, manufactured goods, receipt thereof and sale of same goods by appellant. The confiscation of cash was ordered under Section 121 of Customs Act, 1962 which is applicable in case of central excise. Firstly it has to be established that goods were cleared clandestinely. Since no investigation was carried out on the part of any manufacturer, even name of any manufacturer was not indicated, in the entire investigation, it cannot be concluded that cash lying with the broker is against the sale of the goods which was clandestinely removed, therefore for holding that cash is to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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