9911796707
TMI Blog2007 (1) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... brief facts of the case are that the respondents M/s. R.K. Packaging is alleged to have received finished goods i.e. 6704.850 kgs of HDPE/paper laminated bags valued at Rs.3,80,146.25 from the adjacent unit of M/s. N.C. Packaging without payment of duty with intent to clear the same in their own name under exemption as M/s. R.K. Packaging was availing SSI exemption limit. It is further alleged th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid goods on which the credit was availed without reversing credit, there should have been demand of duty and credit on finished goods as well as inputs and once the same has not been demanded in the show cause notice, the same cannot be sustained and consequently the order cannot be upheld. It was submitted that since the goods were seized and its custody was given to M/s. NCP, the duty would h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reversal of credit, it cannot be considered to be bad in law if it merely proposes confiscation and imposition of penalty. At best the respondents can only contest that since the duty has not been demanded they are not liable to pay duty but confiscation cannot be challenged on this ground. The Commissioner (Appeals) has not gone into the merit and not given his finding whether the confiscation an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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