9911796707
TMI Blog1993 (10) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... ,108. The authorities also on check of the appellants project office found that they had not accounted for a quantity of 1104 number of clocks valued at Rs. 2,77,037 and these had been removed from the factory without the cover of a gate pass and without payment of duty. On check of the records it was found that the appellants had clandestinely removed clocks from the factory. All the goods were confiscated and duty demanded and the appellants have been penalised. 2. The learned Counsel for the appellants in respect of the clocks which are found packed and not entered in the statutory Central Excise records and not kept in the bonded store room submitted that the goods were not yet ready for being entered in the statutory records inasmuc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eeping the same out of the statutory records for such a long time. The appellants did not say as to what type of sample test was to be done on the clocks after these had been fully packed and kept along with the warranty cards. In fact, the testing should have been done before packing the goods in a ready for despatch condition. We, therefore, agree with the reasoning of the learned lower authority that the clocks and watch movements had been kept in violation of the Central Excise law and the same are therefore liable for confiscation under Rule 173Q(1) of the Central Excise Rules, 1944, read with Rule 226 of the said Rules. The claim of the appellants that 77 clocks were the production of the day of the visit of the officers, has not been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hese clocks were earlier cleared on payment of duty and were received back for rectification of defects. We observe that appellants who are manufacturers of clocks in large quantity should have been maintaining records as to whom they had sold the clocks as the appellants have to fulfil the warranty obligation covering each sale. In the absence of any evidence in this regard or the correspondence from the buyers that these had been returned for rectification of defects, we uphold the findings of the learned lower authority in regard to this quantity. The learned Counsel pleaded that some of the clearances had been shown in form No. 39 issued by the Sales Tax authorities. We observe that the learned lower authority has relied upon the sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing would not change the position for the simple reason that as per the statutory provisions of the said Section 35D(2), the demarcation of appeals between Special Bench and Regional Bench has to be made as per the contents of the appeal and not as per the points subsequently argued at the time of hearing. The Appellate Tribunal itself in the case of Collector v. National Chemical Works - 1985 (19) E.L.T. 160 (Tribunal) has held that if under the law a Bench lacks jurisdictions, the waiver of an objection by the party cannot confer jurisdiction on that Bench. In India Jute Co. v. Collctor - 1984 (16) E.L.T. 640, the Tribunal held that when a question relating to rate of duty or value of goods is raised in the grounds of appeal and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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