TMI Blog2018 (1) TMI 696X X X X Extracts X X X X X X X X Extracts X X X X ..... emoval - confiscation set aside - penalty of ₹ 10,000/- imposed upon the appellant for the technical procedural breach of non maintenance of records and non entry of the goods - appeal allowed in part. - Ex. Appeal Nos.70596-70597/2017, 70686-70687/2017 - A/71717-71720/2017-SM[BR] - Dated:- 29-11-2017 - Ms. Archana Wadhwa, Member (Judicial) Sh. Kapil Vaish, C.A for the Appellant (s) Shri Pawan Kumar Singh, Supdt. (D.R.) for the Department ORDER Per: Ms. Archana Wadhwa All these appeals are being disposed of by a common order as they arise out of the same impugned order passed by the lower authorities below. 2. As per the facts on record, M/s Paramount Pesticides Limited is a registered unit engaged in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner vide which he confiscated the finished goods with an option to the appellant to redeem the same on payment of redemption fine of ₹ 2.50 lakhs. Raw material seized from the said premises was also confiscated with an option to redeem the same on payment of redemption fine of ₹ 9,30,000/-. Further, penalty of ₹ 1,57,269/- was imposed upon the manufacturing unit alongwith imposition of penalty of ₹ 1.50 lakhs on Sh. Ajay Kumar Gupta, Director of M/s Paramount Pesticides Limited. 5. On appeal against the above order, the same was rejected in respect of the manufacturing unit. However, penalty on the Director was set aside. Hence, the present appeals. 6. On going through the impugned order and after hearing both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fide, thus justifying the confiscation of the same. Inasmuch as in the present case, Revenue case is solely based upon the fact that the said newly acquired premises were not registered and the goods were not entered in statutory records, it cannot be held that the same were meant for clandestine removal. The appellant have already tendered an explanation for the same and the Revenue has not produced any evidence to reflect upon any malafide on the part of the appellant. As such, I am of the view that confiscation of the goods or imposition of penalties is not justified. However, keeping in view the decision of Hon ble Gujarat High Court referred (supra), I impose penalty of ₹ 10,000/- upon the appellant for the technical procedural b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
