9911796707
TMI Blog2008 (7) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... lants M/s. Sivasakthi Textiles cleared its finished goods 'grey cotton fabrics' without payment of duty and without following the central excise formalities during the period 8/03 to 1/04. Following interception of a consignment of such non-duty paid goods cleared by the appellants on 14-1-04, detailed investigation was conducted. After due process of law, a show cause notice issued to the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d was paid before issue of show cause notice, no penalty or interest was liable to be paid. As regards the fine imposed, it is argued that the seizure was on presumption that the same would be cleared without payment of duty. The goods were not liable for seizure or confiscation as the goods were seized from inside the factory. 3. The ld. SDR submits that the judicial authorities cited by the ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Nigam Ltd. v. CCE, Visakhapatnam reported in 2003 (161) E.L.T. 285 (Tri.-Bang.) in the cases cited by the appellants on the basis that those judgments had dealt with Section 11A, Section 11AC and Section 11AB as they stood prior to 11-5-01. Therefore the ratio of those judgments did not apply to the instant case. 4. I have carefully considered the case records and the submissions by both sides ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccounted in the records. This involved contravention of the statutory provisions. Therefore, the confiscation of the entire seized goods is justified. The value of the confiscated goods is to the tune of Rs. 31.84 lakhs. The redemption fine imposed is Rs. 93,000/-. I do not find the fine imposed to be excessive. Demand of interest is in accordance with law. The penalty imposed is reasonable. I do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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