9911796707
TMI Blog2002 (5) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... assembly at the customers premises. The customers of the appellant are State Electricity Board s, Power Plants, coal mines, railways and other core sector industries. The factory of the appellant is spread over several acres of land and comprises of different workshops. The equipments manufactured by the appellant undergo several stages of manufacture in different workshops. Pursuant to visit by the preventive officers on 26-6-1994 seizure of goods worth Rs. 88,73,082/- was made. The details of the goods seized are as follows : (i) Goods found loaded on trucks ready for removal. Rs. 1,13,745/- (ii) Scrap found in the scrap yard Rs. 23,370/- and Rs. 50,000/- (iii) Goods found all over ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not liable for seizure, after relying upon the case law as held in or as in the case of M/s. Snack Foods Pvt. Ltd., 1987 (31) E.L.T. 231 and various other decisions of the Tribunal, that statutory records prescribed, inter alia, are for the prevention of clandestine removals and he concluded that from the facts and evidence and records in this case, the defence explanation could not be sustained and the goods under question were liable for confiscation, since they were allowed to be provisionally cleared on execution of a bond and were not produced, therefore, he found the Bond to be fully enforceable. However ordered enforcement by appropriation of security amount of Rs. 5 lakhs towards the confiscation liability arrived at by him. He als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the hearing or any other place regarding goods under seizure to require inspection and certification of fully manufactured condition. He submitted, that this was not an isolated case of non-accounted of goods in the RG1, but was a case indicating deliberate design resulting in continuous non-maintenance of the statutory records, for which the penalty imposed under Rule 173Q(1) was justified. When read with foiled attempt to remove goods without payment of duty. Our attention was specifically drawn to the Collectors finding that the goods found in the truck, even though had SDM cards, made on very early dates, yet they were not entered in the RG1. The goods would have been removed without discharge of duty thereon as a truck was ready to go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e finding in Bhillai Conductors, 2000 (81) ECR 569 relied by the appellants, wherein it was held - ...I am of the view that goods are neither liable for confiscation and consequently no penalty can be imposed under Rule 173Q in the absence of any evidence to show that there was any intention to evade payment of duty. ... liability under 173Q (1) has to be upheld (b) We find redemption fine of Rs. 5 lakhs as arrived at is in excess; keeping in view that the goods which were loaded on the truck and were liable for confiscation as intended to be removed without payment of duty are valued at Rs. 1,13,745/- only. We would, therefore, while upholding liability for confiscation, reduce quantum of the redemption fine to Rs. 1 lakh in the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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