9911796707
TMI Blog2013 (11) TMI 1143X X X X Extracts X X X X X X X X Extracts X X X X ..... f Central Excise Act, in case the goods are under the control of Central Excise authorities, waiver can be granted to the appellants for depositing duty, interest and penalty – here also, goods seized and confiscated are under the control of department - Pre-deposits waived till the disposal – stay granted. - Appeal Nos. 57045-57046 of 2013 - ORDER NO .SO/ 57758-57759/2013-SM(Br) - Dated:- 21-5-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Searches were conducted on 10.8.2010 in various premises of Shri Giriraj Jee Office System, M/s. Hira Lal sons, M/s. Art Effects and others. As a result of search finished goods valued at Rs.1,56,600/- and raw material valued at Rs.5,24,730/- was seized by the departmental officers by drawing recovery panchnama. Thereafter, show cause notice was issued to the appellants which was adjudicated b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. Learned DR submits that in this case, goods were seized by the Central Excise officers on their visit to various premises as various firms and companies were created for removing the goods without payment of duty and lower authorities have rightly confirmed the confiscation of goods and imposed penalties on them. 5. After hearing both sides, I find that under Section 35 F of Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
