1994 (7) TMI 156

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..... he 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 excisable goods without payment of central excise duty, without proper ac .....

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..... stion 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 that the goods were held as liable for confiscation since the respondents had contravened the provisions of Central Excise Rules by co .....

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..... act 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 of Rules 9(1) and 52A. Hence the goods were liable for confiscation and the respondents were liable for penalty under Rules 9(2), 226 and 1 .....

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