1994 (7) TMI 156

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.....   - The  facts  of  the  case  are  that  the  appellants  factory was visited by Central Excise Officers on 31-3-1984 when it was found that fully manufactured/loose hinges valued at Rs. 92,529.30 lying unaccounted for over and above the recorded balance. The goods were seized on the ground that they were misusing the exemption and clearing the .....

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..... ctor (Appeals) set aside the order imposing personal penalty on the ground that the demand for duty having been dropped, the question of confiscation of goods would not survive. 2. On behalf of the Revenue, Shri B.D. Bhagat, JDR states that the Collector (Appeals) has erred in her finding that the demand of duty having been dropped, confiscation of the goods was not sustainable. He stated th .....

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..... ) and contended that the findings of the Collector (Appeals) are correct and may be treated as his submissions. 4. It is an admitted fact that the respondent had continued to manufacture goods without obtaining a central excise licence and without observing central excise formalities even after crossing exemption limit of Rs. 30 lakhs in 1983-84. They had therefore contravened the provisions .....

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