2009 (9) TMI 865

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..... d by any evidence - the goods once they are in the factory premises, no penalty can be imposed on the respondent under the provisions of Rule 173Q. The goods once they are in the factory premises, no penalty can be imposed on the respondent under the provisions of Rule 173Q - the goods which were found in excess in the factory premises are not liable for confiscation. The respondents have no .....

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..... ing grounds :- Since both the cases are intrinsically related and the subject goods were confiscated pertains to the same investigation, which has now been finally settled by the Settlement Commission. Consequently, the charges against the Noticee would not stand and in view of the matter I pass the following order. 3. It is her submission that the respondents were issued two show cause notice .....

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..... ecision of the Settlement Commission will squarely cover this issue also as the proceedings started with the visit of the officers and finding unaccounted stocks in the factory premises and consequent investigations were undertaken. It is his submission that once the appellant settled the case of clandestine removal, there cannot be any allegation of clandestine removal, in respect of the stocks w .....

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..... e notice, which also was issued based upon the very same investigations and visit by the officers, the respondent had settled the issue before the Settlement Commission. The proceedings which were settled by the respondent before the Settlement Commission cannot be brought into play for holding against the respondent in another show cause notice. 6. Be that as it may, I find that the goods once .....

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..... s a violation of rules by the respondent in not recording the correct production figure in the statutory records. In view of this I hold that penalty under Rule 226 of the Central Excise Rules, 1944 which mandates for imposition of penalty of Rs. 2000/- during the relevant period gets attracted in this case. The respondent is therefore directed to pay this amount of Rs. 2000/- immediately on recei .....

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