TMI Blog2021 (11) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... as to protect the indigenous manufacturer and it is refunded after the imported goods are sold in the local market upon payment of VAT/GST. Therefore, it is mainly a level playing event and not a tax collection activity. Appellant being not a registered concern is liable for penal action only on this count. In view of admission of appellant itself which needs no further proof in view of Section 56 of the Indian Evidence Act, that in some cases the MRP has been charged with upward revision - Appeal dismissed. - Excise Appeal No. 89528 of 2018 - FINAL ORDER NO. A/87026 / 2021 - Dated:- 29-10-2021 - DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri Rajesh Ostwal, Advocate for the Appellant Shri N.N. Prabhudesai, Superintendent, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose and absence of goods which were released to the appellant upon execution of bond, redemption fine is imposable as appellant was not registered under Central Excise Act and therefore he imposed redemption fine of ₹ 25,00,000/- on goods seized that was valued at ₹ 16,43,89,691/-. The redemption fine imposed in lieu of confiscation of the above goods under Section 34 of the Central Excise Act is assailed in this appeal. 3. During the course of appeal, learned Counsel for the appellant Mr. Rajesh Ostwal submitted that when adjudicating authority had dropped the demand of excise duty on goods already cleared, the same principle would have been applied on the seized goods, since the entire excise is revenue neutral in view of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tivity was carried out undoubtedly without any central excise registration, for which interference by the Tribunal in the order passed by the Commissioner is uncalled for. He also submitted a case law of this Tribunal at Delhi reported in 2020-TIOL-1326-CESTAT-DEL in the case of M/s All True Components Vs. Principal Commissioner Central GST to support his stand that manufacturing activity is done without registration justify penal action. 5. I have heard from both the sides at length and perused the case record, relevant provision of law and written note of submissions made by both the parties. Not only the appellant s staff during investigation but appellant through its synopsis submitted on 17/03/2020 admitted that in few cases where t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
