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2011 (8) TMI 271 - AT - Central ExciseClandestine removal - Rule 26 of Central Excise Rules, 2002 - There is only a technical omission in the sense that he has not specifically mentioned that these goods are liable to confiscation. In view of the specific allegation in the show cause notice which indicates the nature of offence as far as goods are concerned and the consequence of such offence, the findings recorded by the original adjudicating authority is sufficient to show that the goods were liable to confiscation and therefore, imposition of penalty is justified - there is a clear allegation in the show cause notice and there is finding recorded in the adjudication order. Since it become clear from the show cause notice and adjudicating order of the lower authorities that the Director knew that the goods he was dealing with were offending in nature and therefore liable to confiscation, penalty has been rightly imposed - Appeals are rejected
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