9911796707
TMI Blog2009 (1) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... addition, personal penalty of Rs. 10,38,000/- stand imposed upon the manufacturing unit M/s. Sachin Perfumery & Cosmetics. Penalty of Rs. 25,000/- is also imposed on Shri T.N. Murthy, authorized signatory. 2. As per the facts on record, M/s. Sachin Perfumery & Cosmetics are engaged in manufacturing of Industrial perfumes for the use in chewing tobacco. The appellant's factory was visited by the Central Excise officers on 17-7-2002, who conducted various checks and on verification, and it was found that 161 drums of 25 Kg. each in fully packed condition, total valued Rs. 60.37 Lakhs involving Central Excise duty of Rs. 9.66 Lakhs, were not entered in their RG-1 register. Accordingly, the goods were detained vide panchanama and f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fect that the goods stored in 161 drums were duly reflected in their work-in-progress (WIP) registers and they were lying in those drums for the last couple of months (ranging from 6 months to 15 days). As such, it cannot be said that the same were ready for dispatch and clearance and were meant for clandestine removal. They have also produced the evidences like issue slips of raw material register etc. to show that the same were a part of the statutory records and mere non-entry in RG-1 registers would not require any confiscation and penal action against the same. 5. After appreciating the submissions made by ld. Senior Advocate Shri A. Hidaytullah, we agree with the appellant that there is nothing on record to show that the goods i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty, the appellant is also liable to penalty on this count. However, we do not find any quantification of duty in respect of said two drums, available on records. Accordingly, we remand the matter to original adjudicating authority to adjudge the appellants' duty liability in respect of the above two drums containing 300 Kgs of industrial perfume and their consequent liability to penal action.
7. Apart from the appellants' liability as indicated in preceding paragraphs, the appeals are otherwise allowed by setting aside the confiscation of 161 drums and the resultant imposition of penalty upon both the appellants. Both the appeals are disposed off in above manner.
(Pronounced in the Court on 27-1-2009) X X X X Extracts X X X X X X X X Extracts X X X X
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