TMI Blog2019 (4) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... le 25 of the Central Excise Rules, 2002 - penalty also set aside - appeal allowed - decided in favor of appellant. - Excise Appeal Nos. 52459/ 52492/ 52496/ 52516 of 2018 - Final Order Nos. 50442 - 50445/2019 - Dated:- 22-2-2019 - Mr. Anil Choudhary, Member (Judicial) Sh. Mohit Gohlyan, C.A. for the appellant Sh. P. R. Gupta, Authorised Representative for the respondent Per: Anil Choudhary: The issue involved in these appeals is as to whether the appellant M/s Shree Om Wire Pvt. Limited is engaged in drawing of copper wire from copper wire rods, or they are in clandestine activity justifying seizure and confiscation of the goods (copper rod) found loaded on two trucks, one parked inside the factory and other one, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T issued by M/s Hindalco Industries Ltd., Bhiwadi to M/s Serval India, Neemrana. Another vehicle No. 9243 which was found parked near the factory gate, having consignment Note No. 42181 dt. 23.12.2014 and invoice No. DCR/14005581 dt. 23.12.2914 issued by M/s Hindalco Industries, Bhiwadi to M/s Serval India, Neemrana, the goods found loaded as continuous cast copper wire rod 8 mm (NS) net weight 3 MT. Therefore, it appears that raw material was received in the factory premises of M/s Shree Om Wires without proper invoice/ documents, which were found issued in the name of entity other than that unit. It was also observed that no job work challan were found with the goods or with other documents resumed. (ii) And whereas, further physica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and found in order. Some documents and records were resumed under resumption memo dt. 23.12.2014, all proceedings of this place was recorded in panchnama dt. 23-24.12.2014 drawn on the spot. 3. The goods were seized by the officers on reasonable belief that the goods were to be unloaded in the appellant s unit for manufacture and clandestine removal, and they are liable for confiscation under Rule 25 of the Central Excise Rules, 2002. Accordingly, show cause notice dated 22.06.2015 was issued proposing confiscation of the goods with further proposal to impose penalty under Rule 26 of Central Excise Rules, 2002 on M/s Shree Om Wires, M/s Serval India and two Drivers of the truck Sh. Kartar Singh, Authorised Signatory of M/s Shree Om w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ck No. 9243. Further penalty of ₹ 25,000/- under Rule was imposed on Sh. Kartar Singh and ₹ 5,000/- was imposed on Sh. Paltu, owner of vehicle No. 1783 and ₹ 5,000/- was imposed on Sh. Manish, owner of Vehicle No. 9243 under Rule 26 of Central Excise Rules, 2002. 6. Being aggrieved, the appellants preferred the appeal before Commissioner (Appeals) who vide the impugned order rejected the appeals observing as follows: (i) In order to verify the contentions of the appellants and to ascertain as to whether the trucks could indeed load more goods, information was called for from the jurisdictional Central Excise Division, and it has been gathered with the help of information available on internet also, that the truck, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also not disputed that the goods were duty paid and that the drivers were in possession of duty paid documents and benefit of doubt cannot be squarely denied to the appellants. (iv) In view of above, I reduce the redemption fine levied in respect of confiscation of the goods to ₹ 5,00,000/-; redemption fine in respect of confiscation of both the trucks is reduced to ₹ 10,000/- each, with consequential relief. Penalty on Sh. Kartar Singh, Authorised signatory, is reduced to ₹ 10,000/-. Penalties on Sh. Paltu and Sh. Manish, owners of trucks, are waived. 7. Being aggrieved, the appellants are before this Tribunal in the present appeals. 8. Heard the parties. 9. Having considered the rival submissions, I find t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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