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TMI Blog2011 (5) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... lty is also reduced from Rs.2,04,371/- to Rs.50,000/-. - E/3114 of 2009-SM - - - Dated:- 31-5-2011 - Hon'ble Mr. M.Veeraiyan, Member (Technical) Present for the Appellant: Shri Naveen Jindal,Advocate Present for the Respondent: Shri S.K.bhaskar, SDR PER: M.VEERAIYAN This is an appeal against the order of the Commissioner (Appeals) No.302/CE/CHD/2009 dated 2.9.2009. 2. Heard both sides. 3. The officers of DGCEI visited the factory premises of the appellants who are manufacturers of M.S.Ingots, and found excess quantity of 102.185 MT of sponge iron, (one of the raw materials) valued at Rs.12,73,313/-. The stock verification was done in the presence of Director of the appellant company and two independent wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s.Sree Kaderi Ambal Steels Ltd.-2009 (233) ELT 398 (Tri.-Chennai) (3) M/s.Kiran Pondy Chems Ltd. vs. CCE, Trichy -2009-TIOL-CESTAT-MAD (4) CCE, Indore vs. Avanti LPG India Ltd.-2004 (166) ELT 186 (Tri.-Del.) (5) CCE, Delhi-I vs. Oceanic Cooling Towers (P) Ltd.-2003 (161) ELT 631 (Tri.-Del.) (6) CCE, Ahmedabad vs. Rajjay Fashions India-2008 (232) ELT 764 (Tri.-Ahmd.) (7) Hindustan Lever Ltd. vs. CC, Chennai-2008 (232) ELT 766 (Tri.-Chennai) 4.2 He also submits that the show cause notice has not invoked any other rules like Rule 26 and therefore confiscation and imposition of penalty should be set aside. In case it is held that the goods are liable for confiscation and penalty is imposable, a lenient view should be tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a particular manufacturer or any particular dealer. They were only in a position reveal the source of procurement which they have failed. 6.2 If the sponge iron in such huge quantity was found in excess in transit, without any duty paying document or without any invoice indicating source, obviously the provisions of Rule 25 and Rule 26 will apply. Merely because the goods were found in the premises of user company, it cannot be said that the provisions of Rule 25 and Rule 26 cannot be applied, especially when they feigned ignorance about source of raw materials while admitting that they have no documents proving licit procurement. The decision of Hon'ble Haryana High Court of Punjab and Haryana in the case of CCE vs. Annapurna Impex Pvt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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