TMI Blog2019 (3) TMI 1790X X X X Extracts X X X X X X X X Extracts X X X X ..... vailable in terms of SSI exemption - HELD THAT:- In the present case the Revenue has seized and finally confiscated the seized goods on the sole ground that they were removed clandestinely by M/s Kanpur Plast Industries and if the value of the same is included in the clearance value of M/s Kanpur Plast they would have crossed the exemption limit. There is no justification to confiscate the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anpur Ban Moonj Store is trading unit dealing in various types of plastic furniture. Shri Sanjay Kumar Gupta is a partner in the manufacturing unit as also in the trading unit. 3. The Central Excise Officers visited the factory premises of the manufacturer as also the business premises of the trading unit on 28.03.2013 and conducted various checks and verifications. No incriminating documents w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how cause notice dated 22.04.2014 which culminated into an order passed by the Lower Authorities. Simultaneously present show cause notice dated 22.04.2016 was issued to the appellant proposing confiscation of the goods and imposition of penalty. The said show cause notice stand confirmed by the Original Adjudicating Authority as also by Commissioner (Appeals) vide which the seized goods were conf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st the manufacturing unit. 6. In the present case the Revenue has seized and finally confiscated the seized goods on the sole ground that they were removed clandestinely by M/s Kanpur Plast Industries and if the value of the same is included in the clearance value of M/s Kanpur Plast they would have crossed the exemption limit. The identical issue raised against the same assessee based upon the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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