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TMI Blog2009 (1) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... , Advocates, for the Appellant. Shri R.S. Srova, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. Both the appeals are against the order of the authorities below vide which they have confiscated excess found goods with an option to the appellants to redeem the same on payment of redemption fine of Rs. 2,59,500/-. In addition, personal penalty of Rs. 10,38,000/- sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not a part of ground plan. Inasmuch as the same were cleared from the factory in the unregistered premises, the same were also seized. 161 drums seized from the factory premises were provisionally released to the appellant and as per the facts on records, were entered in RG-1 register and cleared from the factory on payment of appropriate duty. 3. On the above basis, proceedings were initiated a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y labelled, they have to be held as not finished goods. Further, our attention has been drawn to the statement of Shri Prabhakar Patil, appellant s representative, which is to the effect 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 can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be reasonably concluded that the same were meant for clandestine removal. We also agree with the ld. Advocate that the goods cannot be held in fully finished condition, merely on account of being filled in the containers, unless the quality control tests are conducted and label indicating the contents, gross weight and net weight etc. are put to the said drums. There is also no statement on reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctory without payment of 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 liab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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