TMI Blog2019 (5) TMI 1765X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of duty, interest and penalty, both for the alleged clearances and also for the goods found and seized. In this view of the matter the impugned order is non est in the eyes of law. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 50066 of 2018, 50091 of 2018, 50478 of 2018, 50479 of 2018, 50505 of 2018, 50506 of 2018-SM - FINAL ORDER NOS. 50879 – 50884/2019 - Dated:- 14-5-2019 - HON BLE MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri R. K. Verma Shri Deepak Kumar Sharma, Advocates for the appellant Ms. Tamanna Alam, Authorised Representative for the respondent ORDER ANIL CHOUDHARY: Heard the parties. 2. The issue involved in these appeals are that pursuant to search and inquiry made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on 07.08.2015 and panchnama was drawn wherein it appear that they were engaged in the activity of unpacking of goods purchased by them and adding one or two cut to size wooden panel and repacked the same for clearance. They were re-packing the goods under the brand name of silkmove goods, valued at ₹ 1,52,17,691/- were detained on belief that activity amounts to manufacture. Thereafter, three show cause notices were issued to the following firms and companies which are as follows: Name of the Party Show Cause Notice No. date Amount of value of the goods. M/s Raj Kitchen Private Limited C. No. IV (Hqrs. Prev.) 15/09/2015 /2050 dt. 06.02.2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty, therefore, the demand in this regard be considered to be settled under Section 11AC(1)(d) of the Central Excise Act, 1944. 7. Thereafter, the appellant further requested Revenue to provide the bifurcation of the total due of ₹ 16,83,298/- and the same was intimated by Revenue by communication dated 19.09.2018 as follow: Description Central Excise duty Clearance of Homecare brand goods for the period 2012-13 to 29.01.2016 when the brand was not registered with its proprietor. ₹ 11,56,414/- Seizure of Homecare‟ brands non-duty paid goods found at premises of M/s Echelom Lifestyle Products Pvt. Ltd. 400, Pooth Khurd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07.08.2015. In this view of the matter the impugned order in appeal needs to be set aside and held to be as non est / nugatory. 11. Learned Authorised Representative for the Revenue states that the issue have been settled by Revenue in terms of final settlement letter dated 23.08.2018. 12. Having considered the rival contentions, I hold that the dispute with regard to seizure portion and alleged clandestine clearance stands settled on 23.08.2018, as intimated by Revenue, pursuant to payment of duty, interest and penalty, both for the alleged clearances and also for the goods found and seized. In this view of the matter the impugned order is non est in the eyes of law. Accordingly, the appeals are allowed and impugned orders are set as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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