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TMI Blog2012 (6) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... arise - the said rule demands imposition of penalty only when there is knowledge of the liability of confiscation of goods and the question of confiscation of goods arises only when there is liability and evasion of Central Excise duty on clearances of such goods which is not present in this case – in favour of assessee. - E/294-296/2010 - Final Order Nos. A/508-510/2012-WZB/AHD - Dated:- 9-4- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition of penalty on (i) M/s New Era Metals, (ii) Partner of M/s New Era Metals, (iii) M/s Shreeji Aluminum Pvt.Ltd., (iv) Shri B.K. Patel, Director of M/s Shreeji Aluminum Pvt.Ltd. The said Show Cause Notice was adjudicated by Jt.Commissioner, Central Excise Customs, Vapi and he confiscated the Aluminum Sections which were seized extending an option to M/s New Era Metals to re-deem the same on p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against against M/s Shreeji Aluminum Pvt.Ltd. for which a separate Show Cause Notice was issued and the demand of duty was confirmed by the adjudicating authority which was challenged in Appeal No.E/468-480, 530/2008. He would submit that all these appeals are disposed by the Bench vide Final Order No.A/2041-2054/WZB/AHD/2011, dt.28.11.11. He would draw my attention to the fact that the adjudicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of Sheeji Aluminum Pvt.Ltd others, I find that the appeals filed by the assessee against adjudicating authority s order included the demand of the duty on 28,057 kgs of Aluminum Sections. The said demand of duty has been set aside by the Division Bench by majority order, as there being no case for demand of duty on 28,057 kgs of Aluminum sections. If that be so, penalty imposed on the cu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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