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TMI Blog2018 (1) TMI 1395X X X X Extracts X X X X X X X X Extracts X X X X ..... s were raided by the Excise Authorities on 15-5-2017 under the belief that such machines were being used illegally for manufacturing cigarettes, which is not excisable item, without excise registration and payment of duties. The Excise authorities seized all the three machines under a panchnama dated 15-5-2017. Petitioner's case is that when the machines were purchased they were not in working condition and the petitioner was still in the process of repairing the same. 3. In response to the notice issued, respondent No. 2 had filed a detailed affidavit primarily contending that there was enough prima facie evidence to believe that the petitioner was using such machinery for manufacturing activity without obtaining Excise license. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NCCD Rs. 28,080/-) involved in the seized goods viz. "filtered cigarette of brand T-10/J-10 of length 69 mm" of Total Qty. 312000 Nos. valued at Rs. 9,04,800/- should not be demanded from them; (iii) the "raw materials & packing materials" total valued at Rs. 70,000/- seized at the godown premises of Shree Ganesh Rice Mill, Malavad Chokdi, Sojitra Road, Limbasi, Dist. Kheda (as per Para 2.1 above) should not be confiscated under Rule 25 of the Central Excise Rules, 2002; (iv) Cenvat Duty amount of Rs. 8,750/- involved in the seized goods viz. "raw materials & packing materials" total valued at Rs. 70,000/- should not be demanded from them; (v) penalty should not be impsoed upon him unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice there is no proposal for confiscation of the machineries so seized by the department. In the present petition we are not required to go into the power of the department to confiscate the machinery allegedly used for manufacturing activity in breach of the Central Excise law. This is so because the show cause notice does not carry any such proposal. 6. In this background, we may record that as per notification dated 4-5-1963 issued by the Government of India, in exercise of powers under Section 12 of the Central Excise Act certain provisions of the Customs Act in relation to recovery of duty, penalty, etc., has been made applicable to the Central Excise Act which includes Sections 110 and 124 of the Customs Act. It is in exercis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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