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TMI Blog2018 (5) TMI 1667X X X X Extracts X X X X X X X X Extracts X X X X ..... s, namely, E/50680/18-54 and E/50681/18 filed by the appellants. 2. The brief facts are that the appellant are manufacturer/ Director of the firm engaged in the manufacture of CP bath fitting such as Bib cock, Piller Cock, long body concealed wall mixer, Basin mixer, etc. classified under chapter heading 84818020 of first Schedule of Central Excise Tariff Act,1985. During the search operation conducted by the Central Excise Officer on the appellant at their factory/offices and residential premises, it was found that they are engaged in purchase of document, evidencing the payment of Central Excise duty, to avail inadmissible Cenvat credit without receiving any input, on payment of consideration in paid in cash. During search operation, var ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that the goods were seized on account of non-production of any valid document regarding lawful possession of the goods and submits that the goods are not liable to confiscation under Rule, 25 of Central Excise Rule,2002, as there was no allegation in the Show Cause Notice justifying the confiscation under the said rule. The goods were cleared on payment of Customs duty at the strength of above Bill of Entry. He also submits that there were some inventory mix up at exporter is end and the goods were found to be different than what was ordered by the appellant. 6. The allegation that the appellant was engaged in fraudulent involvement of Cenvat credit on the strength of bogus invoices without supply of the goods by various raw-materials ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ehta the Director of the company. For better appreciation of the fact it is relevant to reproduce the provisions of Section 25 of the Central Excise Rule, 2002 which reads as under. Rule 25. Confiscation and penalty- (I)Subject to the provisions of section 11 AC of the Act, if any producer, manufacturer, registered person of a warehouse or a registered dealer,- (a) remove any excisable goods in contravention of any of the provisions of these rule or the notification issued under these rules; or (b)does not account for any excisable goods produced or manufactured or stored by him; or (c) engages in the manufacture, production or storage of any excisable goods without having applied for the registration certificate required under se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods without mentioning the charge in the SCN about the provisions of Customs Act made applicable to Central Excise matters vide Notification, which is not the case here. It is on record that the goods seized and confiscated are imported goods, and therefore, the provision of these Rules, 25/26 is not applicable to the sized imported consignment in the case of hand. It is not coming from order as to whether the appellant has availed in Cenvat credit on the goods. If that is so, the provisions of Cenvat credit Rule also cannot be attracted to the seized goods. I, therefore, allow the appeal. 11. As a no contravention of any provisions of Central Excise Act and Rule have been found in the case of seized goods, there is no question of imposit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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