9911796707
TMI Blog2013 (2) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... be decided by the Commissioner in another show cause notice with regard to the duty demand from both the appellants, which had been separately issued. In view of this, the Deputy Commissioner's order is pre-mature as he should have either waited for the Commissioner to decide the matter or should have referred the show cause notice, in question, to the Commissioner to be adjudicated alongwith the main show cause notice, therefore, no infirmity in the impugned order. - Excise Appeal No. 1747-1748 of 2012 (SM) - Final Order No. 55182-55183/2013 - Dated:- 4-1-2013 - Shri Rakesh Kumar, J. Shri R. Santhanam, Advocate for the appellant. Shri R.K. Mathur, Authorized Representative (DR) - for the Respondent. Per. Rake ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e factory premises of M/s New Jain Sales Corporation and their shop were also placed under seizure. In course of search these premises the computers installed same were also taken over the data stored therein was retrieved. On study of the data retrieved it appeared that both the units had crossed the threshold exemption limit of SSI exemption but still had not obtained registration and were not paying any duty in respect of their clearances. During investigation, Shri Mukesh Jain also in his statement admitted to the duty evasion to the tune of about Rs. 50 lakhs. Accordingly a show cause notice was issued to both the appellants for demand of short paid duty alongwith interest and also for imposition of penalty on them. This show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed appeals against this order of the Deputy Commissioner before the Commissioner (Appeals). In the appeals before the Commissioner (Appeals), the main grievance of the appellants was regarding the confiscation of cash, which according to them was not liable for confiscation. The Commissioner (Appals), however, vide order-in-appeal dated 11/4/12 held that since the question as to whether the appellant during the period 2009-2010 had crossed the SSI exemption limit is pending adjudication before the Commissioner and is yet to be decided, the adjudication of the question of confiscation of the finished goods and currency by the Deputy Commissioner is pre-mature. Accordingly, the Commissioner (Appeals) by the impugned order set aside the De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directed to Deputy Commissioner to refer the show cause notice to the Commissioner, who is the Competent Authority for deciding the question of confiscation of the seized goods as well as of currency alongwith the main issue of duty demand against the appellants. 5. I have considered the submissions from both the sides and perused the records. 6. The question of confiscation of the finished goods and currency is linked with the question as to whether the appellants during period of dispute i.e. 2009-2010 had crossed the SSI exemption limit of Rs. 1.5 crore. If they had crossed the SSI exemption limit, they would be required to pay duty on these clearances in excess of the exemption limit and also obtain the central excise registrat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
