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TMI Blog2013 (7) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... , interest thereof and also 25% of the amount of penalty which has been imposed by the adjudicating authority before the issuance of show cause notice. I consider the said amount as enough deposit to hear and dispose the appeal. Accordingly after allowing the applications for the waiver of pre-deposit of the balance amounts involved, I take up the appeals for disposal. 3. After filtering the unnecessary detail, the facts of the case that the main appellant M/s. KPG Enterprise is a registered unit for breaking up ship and is registered with the department under the provisions of Excise Act & Rules made thereunder. The central excise officers found one tractor lying near the registered premises of the main appellant having scrap arising out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, it is submitted that the appellant had already paid the entire amount of the duty liability, interest and 25% of the amount of duty before the issuance of show cause notice and hence it can be considered as concluded under provisions of Section 11A of the Central Excise Act, 1944. It is his submission that the confiscation ordered by the first appellate authority is incorrect and should be set aside. It is his submission that as regards the penalty imposed on the individual, the amount of penalty is excessive, in as much that he is an employee and had explained the procedure when the goods were removed from the factory premises for weighing purposes. 5. Ld. D.R. on the other hand would submit that the appellant should have followed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g authority and upheld by the first appellate authority, I find that there is no dispute as to the fact the said goods are liable for central excise duty at appropriate rate. It is also undisputed that no documents found, for movement of goods, which would indicate that there is no conclusive evidence that consignment was sent for weighing purposes, except for some statement recorded by the authorities. The statement indicates that the goods were removed without any preparation of invoices or recording them in the statutory records. As such, since the goods are liable to duty, their confiscation is upheld under the provisions of 25 of the Central Excise Rules, 2002. Redemption fine imposed by the adjudicating authority of Rs.1,15,000/- seem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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