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TMI Blog2022 (6) TMI 1083X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 01/02.03.2009 drawn at the premises of appellant M/s. Citizen Umbrella Manufactures Ltd. On further investigation it was found that at the appellant M/s. S.L. Banthia Textile Industries Pvt. Ltd. goods namely 8685 dozen of Ribs valued at Rs.6,94,800/-, 5812 dozens of regular ribs valued at Rs.5,93,638/-, 9390 dozens of handles valued at Rs.2,63,953/- and 4000 kgs. Of spring valued at Rs.1,44,000/- totally valued at Rs.16,96,391/- were found in excess to the recorded stock and the same was seized under panchnama dated 01/02.03.2009 drawn at the premises of M/s. S.L. Banthia Textile Industries Pvt. Ltd. A show cause notice was issued proposing confiscation of the aforesaid seized goods and imposition of penalty under Rule 25 and 26 of Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dustries Pvt. Ltd. he submits that this company is not registered, being working under SSI exemption therefore, the provision of Central Excise Act as regard maintenance of record and other provision are not applicable, hence, no confiscation could have been made and consequently, no redemption fine and penalty could have been imposed. He placed reliance on the following judgments:- * KIRAN PONDY CHEMS LTD.- 2009 (248) ELT 434 (Tri.) * SURESH METAL TUBE- 2009 (245) ELT 851 (Tri.) * CAMEX INTERMEDIATES- 2008 (221) ELT 588 (Tri.) * ANNAPURNA INPEX- 2009 (244) ELT 35 (P & H.) * SURAJ KARAN BARADIA- 2019 (370) ELT 269 (GUJ.) 03. Shri J.A Patel, learned Superintendent (AR) appearing on behalf of the revenue reiterates the finding of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D. is disposed by way of remand to the adjudicating authority to decide afresh considering the above reconciliation of their stock. 4.1 As regard the appeal of M/s. S.L. Banthia Textile Industries Pvt. Ltd. and its Director, I find that since unit is exempted under SSI and it is not registered, no Central Excise provision is applicable such as maintaining the stock, etc therefore, it cannot be alleged that the appellant have violated any provision of Central Excise Act. Accordingly, the confiscation, redemption fine and penalty imposed by the lower authorities on M/s. S.L. Banthia Textile Industries Pvt. Ltd. and its Director are not sustainable accordingly the same is set aside. 05. In result, the appeal of M/s. CITIZEN UMBRELLA MANUFACT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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