9911796707
TMI Blog2011 (3) TMI 1209X X X X Extracts X X X X X X X X Extracts X X X X ..... mands confirmed and penalty imposed against the three appellants - Appeal is allowed by way of remand - E/383 to 384/2010 - - - Dated:- 11-3-2011 - Shri Ashok Jindal, Shri P.R. Chandrasekharan, JJ. Appearance: Shri Vinay S. Sejpal, Advocate for the appellant Shri A.K. Prabhakar, Authorised Representative (JDR) for the respondent Per: P.R. Chandrasekharan: This appeal is directed against the Order-in-Appeal No: YDB/227 to 229/RGD/2009 dated 09/12/2009 passed by the Commissioner of Central Excise (Appeals), Mumbai - II. 2. Briefly stated facts of the case are as follows: a) The officers of the DRI conducted simultaneous search at the premises of the appellants, namely, (1) M/s. Pratibha Ispat Pvt. Ltd. (manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as adjudicated by the jurisdictional Additional Commissioner, who absolutely confiscated the cash amount of Rs. 12 lakhs and imposed a penalty of Rs. 5 lakhs on M/s. Pratibha Ispat Pvt. Ltd, Rs. 2,50,000/- on Shri Sanjay Mittal and Rs. 2,50,000/- on Shri Manoj Arya, authorized representative of M/s. Pratibha Ispat Pvt. Ltd., under Rule 26 of the Central Excise Rules, 2002. The appellants went in appeal before the Commissioner (Appeals), who upheld the order of the lower adjudicating authority. Hence the appellants are before us. 4. The appellants submit that as can be seen from the show cause notice dated 02/02/2007, in para 17 thereof, which has been stated as follows: "17. Detailed investigations on the basis of the said sized incr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e imposed on anyone under Rule 26/27 of the Central Excise Rules. In view of this position, we grant stay of the recovery of the demands confirmed and penalty imposed against the three appellants. 7. Having disposed of the stay application, we also find that the appeal itself can be disposed of at this stage, since the main issue for determination of the case i.e., whether iron and steel products were produced and cleared clandestinely by M/s. Pratibha Ispat Pvt. Ltd., is pending decision. Therefore, the order relating to absolute confiscation of the currency seized and imposition of penalty under Rule 26 of the Central Excise Rules, 2002 is premature and, therefore, this matter has to go back to the original adjudicating authority so ..... X X X X Extracts X X X X X X X X Extracts X X X X
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