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TMI Blog2013 (7) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... .K. Aggarwal, Area Sales Manager – Held that:- There is no other evidence corroborative or otherwise to show that the appellants had indulged in clandestine removal of the impugned goods - The appellant is a 1st stage dealer and not a manufacturer - Respondent have taken a categorical stand that inasmuch as they have not received the papers, no entries were made in their records - There is no all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mrs. Archana Wadhwa, J. For the Appellant: Shri B. B. Sharma, AR For the Respondent: Shri A.S. Gill, Advocate JUDGEMENT Per Archana Wadhwa Being aggrieved with the order passed by the Commissioner of Central Excise (Appeals) Revenue has filed the present appeal. I have heard Shri B. B. Sharma, ld. AR for the Revenue and ld. Advocate Shri A.S. Gill for the respondent. 2. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated into an order passed by the Additional Commissioner confirming the demand as proposed in the notice. The Additional Commissioner ordered confiscation of the excess found goods with redemption fine of Rs. 5,00,000/- and imposed penalty of Rs.4,52,636/- on the respondent. 4. On an appeal against the above order, the Commissioner (Appeals) set aside the confiscation of the excess found goods a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tage dealer and not a manufacturer and in respect of the seized goods neither credit had been taken nor passed on to the end-user. As such, confiscation of goods is not sustainable. Further, the appellant s case is also covered by the citations relied upon by them. 9. Inter linked with the above is imposition of penalty 173Q and 209 of the Rules ibid. In this regard, I observe that since conf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annot be held liable for passing on unwanted cenvat credit to the buyers. A first stage dealer is required to enter only cenvatable items in his records and cannot be compelled to record the goods, in which he may be trading. Wherever no cenvat credit stands paid by him, non entry of the goods in the record cannot be made the basis for confiscation of the same or for imposition of penalty upon him ..... X X X X Extracts X X X X X X X X Extracts X X X X
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