2009 (3) TMI 767 - AT - Central Excise

Summary

Issues: Whether goods seized from the premises are liable to confiscation.

Analysis:
1. Issue: Confiscation of seized goods
- The appeal filed by the Revenue questions the confiscation of goods valued at Rs. 41.67 lakhs seized from a specific premises.
- The Commissioner's order stated that only finished chewing tobacco ready for dispatch could be confiscated, but the exact quantity in the seized material was not determined.
- The Tribunal observed that the Commissioner overlooked crucial details in the records regarding the seized goods, including manufactured scented tobacco packed for dispatch.
- The Tribunal found that the Commissioner's failure to consider the explicit details in the records led to an erroneous decision on confiscation.
- Consequently, the Tribunal set aside the Commissioner's order and remanded the matter for confiscation of the seized goods and imposition of an appropriate redemption fine after hearing the respondents.

2. Decision and Conclusion
- The Tribunal allowed the Revenue's appeal through remand, directing the Commissioner to reconsider the confiscation of goods valued at Rs. 41.67 lakhs seized from the premises based on the clear details available in the records.
- The Commissioner's order was modified to ensure proper consideration of the facts and circumstances before deciding on the confiscation and redemption fine, emphasizing the importance of a comprehensive review of the case.

This detailed analysis highlights the key points of the judgment, focusing on the issues raised regarding the confiscation of seized goods and the Tribunal's decision to remand the matter for further consideration based on the evidence presented in the records.