9911796707
TMI Blog2014 (3) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... f duty - In view of this, this is not the case of total waiver - Conditional stay granted. - Appeal No. E/58558-58559/2013 -EX[SM] - STAY. ORDER NO: 59495-59496 /2013 - Dated:- 11-10-2013 - Mr. Rakesh Kumar, J. For the Appellant : Sh. Naveen Mullick, Advocate For the Respondent : Sh. Davinder Singh, AR JUDGEMENT Per Rakesh Kumar:- The facts of the case leading to filing of this appeal and stay application are as under:- 1.1 The appellant are manufacturers of Plastic Moulded Components for electric goods. On visit to their factory by the Officers of DGCEI on 10th March 2011, stock of raw-material and finished goods was checked. While in the finished goods stock, there was excess stock valued at Rs.11,45,000/- as com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that finished goods which have been treated as un-accounted excess stock were in fully finished condition, that in view of this, their confiscation is not justified, that in any case in terms of Rule 25, the penalty cannot be more than the duty involved on the goods and in this case the duty involved on the finished goods ordered to be confiscated is much less than the penalty, imposed, that there is no justification for imposition of penalty on Sh. Deepak Maini, Partner under Rule 26 as he was not associated with maintenance of the records, that the appellant have strong prima facie case in their favour and hence the requirement of pre-deposit of penalty by the appellant firm and its partner may be waived for hearing of their appeals and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... valued at 11,45,000/- is not denied. Though the appellant s plea is that the goods were not fully finished condition, this fact was not mentioned at the time of stock taking and this plea has taken for the first time at this stage. Therefore, prima facie this plea cannot be accepted. Moreover recovery of kachha slips showing clearances of the goods is also an indication that non-accountal may be with intention to clear the goods without payment of duty. Besides this Sh. Deepak Maini has also taken full responsibility for non-accountal. In view of this, this is not the case of total waiver. While the appellant firm is directed to deposit an amount of Rs. 75,000/- (Rupees Seventy Five Thousand onlyl), Sh. Deepak Maini is directed to deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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