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TMI Blog2013 (5) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... ti Industrial Fabrication Pvt. Ltd. also have another industrial plot at 262 M in Sector-2. The two plots are separated by a road. At plot No. 262 M of M/s. Gulati Industrial Fabrication Pvt. Ltd., some other items were being fabricated. On 27.11.2007 when the central excise officers visited both the units, they found two mobile cranes manufactured by M/s. Omega Construction Equipment Pvt.Ltd. in the adjacent premises of M/s. Gulati Industrial Fabrication Pvt. Ltd. Since neither there were entries in RG-I Register of M/s. Omega Construction Equipment Pvt. Ltd. regarding production and clearance of these mobile cranes nor there any duty paying documents, the same were detained under a panchnama. Though subsequently the appellant vide their l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of these two cranes. These cranes were subsequently cleared on payment of duty on 25.4.2009. 1.2 M/s. Omega Construction Equipment Pvt. Ltd. and M/s. Gulati Industrial Fabrication Pvt. Ltd. and Shri Yoginder Prasad filed appeal to the Commissioner (Appeals) against the Asstt. Commissioner's order. The Commissioner (Appeals) by the impugned order-in-appeal while upholding the confiscation, quantum of redemption fine and quantum of penalty on M/s. Omega Construction Equipment Pvt. Ltd. and M/s.Gulati Industrial Fabrication Pvt. Ltd., reduced the penalty on Shri Yoginder Prasad to Rs.10,000/-. Against this order of the Commissioner (Appeals), these three appeals have been filed. 2. Heard both sides. 3. Shri N.K. Sharma, Advocate, ld. Couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i-finished condition, that subsequent letter of the appellant pleading that the goods were not in fully finished condition was an afterthought, that since the cranes were in fully finished condition and had been removed from the registered premises of M/s. Omega Construction, the provisions of central excise rules have been violated and hence the same have been correctly confiscated and penalty has been correctly imposed on the appellant. He, therefore, pleaded that there is no infirmity in the impugned order. 5. I have considered the submissions from both the sides and perused the records. The undisputed facts are that the mobile cranes, in question, had been manufactured by M/s. Omega Construction, and the factories of M/s. Omega and M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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