9911796707
TMI Blog1998 (4) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... C. Jain, Member (T)]. Briefly stated the facts of the case are as follows : The appellants herein received 251 cases from their supplier Supreme Cases for the manufacture of CTC-4000 Telexlink and Dotmatrix Printers with embossing of the brand name herein. The goods have been received by the appellants after clearances thereof under the benefit of exemption Notification 175/86-C.E. because ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were not liable to exemption under Notification 175/86 and therefore, they were liable to payment of duty. Consequently, he confirmed the demand of duty on such goods is payable. He also confiscated the said goods with option to the owner of the goods to redeem them on payment of fine of Rs. 14,034/-. He also imposed a penalty of Rs. 5,000/- on the appellants herein. Hence this appeal filed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 213/28/97/CX-6, dated 27-11-1987 as clarified in the case of collapsible tubes, crown corks, PP caps, Metal containers, HDPE bags etc. bearing the brand name of large manufacturers would not be hit by the mischief of para 7 of Notification 175/86. Since the said goods are in the nature of metal containers, according to Supreme Cases, they did not follow the procedure of Chapter X of Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not disputed the fact that the goods in question are liable to duty and are hit by the mischief of para 7 of the notification. He also submits that the case is not in their favour by Board s circular as referred to above. The plea that no involvement of Revenue is there inasmuch as the Modvat credit could be taken is not tenable. The goods, therefore, have rightly been confiscated and duty has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the view that it would be unjust to confiscate the goods and to impose a penalty on the appellants. However, the duty liability would remain intact on the goods and that would be recoverable in case the appellant wants to use the goods. They would, however, be at liberty to pray for Modvat credit of duty paid on those goods before the concerned excise authorities if they are otherwise eligible for ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
