2006 (7) TMI 430 - AT - Central Excise

Summary

Issues:
Appeal against Order-in-Appeal upholding Order-in-Original for confiscation of goods and penalty.

Analysis:
The case involved the interception of a cycle rickshaw loaded with W.W. Yarn without duty paying documents, leading to the confiscation of goods and imposition of penalty. The Preventive Staff intercepted the rickshaw and found excess finished goods in the factory premises without proper documentation. The adjudicating authority confirmed duty demand, confiscation of excess goods, and imposed a penalty. On appeal, the penalty was reduced but other decisions were upheld.

The appellant's representative argued that the partner's statement was retracted and the excess finished goods were not ready for clearance, challenging the weighment process and the speed of the investigation. The representative cited various case laws to support their arguments.

The Departmental Representative contended that the partner's retraction was belated and the intention to evade duty was clear. The Tribunal analyzed the case, finding that intercepted goods were removed without duty payment, based on partner's admission. The excess finished goods indicated a clandestine removal intention. The partner's belated retraction lacked credibility, and corroborative evidence supported the authorities' actions.

The Tribunal dismissed the appeal, noting the lack of evidence supporting the appellant's claims and the presence of corroborative evidence indicating clandestine removal. The case laws cited were deemed irrelevant as they were based on different factual scenarios. The decision of the Commissioner (Appeals) was upheld, and the appeal was dismissed.