9911796707
TMI Blog2013 (6) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... d for in RG-1 register, whether they can be seized on the presumption that they would also be cleared without payment of duty, may not be correct. Further, sample of goods was sent for testing and whether the dispute in technical in nature or there was a deliberate intention to evade duty, has to be considered. Under these circumstances and in view of the submission that the goods have been used f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y India Pvt Ltd, Hazira and cleared without payment of duty for the period from 01.4.2006 to 28.9.2006 by classifying under tariff heading 27090000 of Central Excise Tariff Act, 1985 in which rate of duty was NIL. During the visit the Central Excise Officers found that 1,50,375 Ltrs Garoil of various grades was lying in the factory and seized the same under reasonable belief that the goods were li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ara for detailed test, who has vide his letter dated 02.11.2006, reported that the products Garoil A,B,C,D,E,F and L are categorised other than Chapter 27090000. Accordingly, a show cause notice dated 13.3.2007 was issued to the appellant unit for demand of Rs.5,60,672/- along with interest, redemption fine in lieu of confiscation, imposition of penalty under Section 11AC of Central Excise Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e proceedings. The issue involved in this case is a matter relating goods which was lying in the stock of the appellant which was being cleared as Garoil. After the seizure the goods were released provisionally and were used in the manufacture of some other products which were cleared on payment of duty. It is his submission that once the goods were accounted for the RG-1 register, the seizure of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be correct. Further, sample of goods was sent for testing and whether the dispute in technical in nature or there was a deliberate intention to evade duty, has to be considered. Under these circumstances and in view of the submission that the goods have been used for manufacture of other goods which were cleared on payment of duty, they have been entered in to RG-1 register in the first place, I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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