1999 (10) TMI 150 - AT - Central Excise

Summary

The appeal was filed against the order of the Commissioner (Appeals) upholding the seizure of excess sugar and molasses by the Preventive Officers. The Additional Collector had ordered confiscation of the goods with an option to redeem on payment of Rs. 25,000 and imposed a penalty of Rs. 5000. The Appellate Tribunal found the seizure of goods illegal as they were still in the factory premises and confirmed the penalty for improper maintenance of relevant registers. The appeal was partly accepted with modifications in the impugned order.