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TMI Blog2020 (1) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... esh Chhibber, Advocate for the Appellant Shri Santosh Kumar Agarwal, Authorised Representative for the Respondent ORDER PER: ANIL G. SHAKKARWAR The above stated three appeals are taken together for decision since they are arising out of common impugned Order-in-Original No. 01/COMM/CX/GZB/2018-19 dated 21/05/2018 passed by Commissioner of Central Goods & Service Tax, Ghaziabad. 2. After hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... moved from the factory and they were en-route to M/s Sandeep Manufacturing Strips. The goods which were removed by M/s Mayank Metal were seized and the goods which were within the factory in respect of M/s Shivam Metal and Vasudev Udyog were also seized. Thereafter, show cause notice was issued on 25.01.2011 for confiscation of the said seized goods. The proceedings were finalized through the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturing Strips were proposed to be confiscated. It was also stated that duty of Rs. 84,046/- was paid on the said goods and the said amount was proposed to be appropriated. From the pleadings and on perusal of record, I note that the said duty was paid by the appellant during the normal course of business and the goods were also reflected in their ER-1 return. The said return was also filed be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they had not been cleared from the factory. In case some goods are found in the factory which are in excess of the book balance then the provisions are that the manufacture is made to record the excess finished goods in his RG-1 register so that the goods suffer Central Excise duty on clearance. When the goods have not been removed from the factory without payment of duty they do not become contra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d so long as the goods are not manufactured the Central Excise duty is not due on the same.The authorities under Central Excise Act do not have power to seize and confiscate the raw material. Therefore, confiscation of raw material belonging to M/s Vasudev Udyog is also set aside. 5. In above terms, the impugned order is set aside and all the three appeals are allowed. All the appellants are ent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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