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TMI Blog2013 (10) TMI 721X X X X Extracts X X X X X X X X Extracts X X X X ..... h Kumar :- The appellant are a SSI unit engaged in manufacture of Locks and ignition switches. Their unit alongwith the unit of M/s A.R. Spares Pvt. Ltd. and M/s Star Hind Lathe Works engaged in manufacture of automobile components were searched by the Central Excise officers on 10/12/10. On the date of visit to the appellants factory i.e. 10/12/10, the value of clearances of the unit upto that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the penalties were imposed, but in this appeal we are not concerned with the goods seized from other group units. On appeals being filed by M/s Flyco Auto Pvt. Ltd. and also by the Department, before the Commissioner (Appeals), the Commissioner (Appeals) by the impugned order, enhanced the penalty to Rs. 65,000/- but maintained the redemption fine. He, however, set aside the confiscation of the ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shed goods, there is no contravention of Central Excise Rules so as to attract confiscation of goods and penalty and that in this regard, she relies upon the judgments of the Tribunal in the case of Dayal Industries vs. CCE, Delhi - II reported in 2006 (199) E.L.T. 237 (Tri. Del) and also in the case of CCE, Rajkot vs. Equity Bearing Pvt. Ltd. reported in 2006 (194) E.L.T. 454 (Tri. Mumbai). She, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this is not the case for waiver from the requirement of pre-deposit. 5. I have considered the submissions from both the sides and perused the records. 6. The only basis for confiscation of the goods is that the appellant were required to maintain the statutory Central Excise records and the seized goods were not accounted for. However, it is not disputed that at the time of officers visit to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learances were required to be clubbed with the clearances with the other group units, in the show cause notice, I do not find any such allegation. In view of this, the appellant have a strong prima facie case. Hence, the requirement of pre-deposit of penalty is waived for hearing of their appeals and recovery thereof is stayed till the disposal of the appeal. The stay application is allowed. (Pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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