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TMI Blog2015 (6) TMI 782X X X X Extracts X X X X X X X X Extracts X X X X ..... e the appellant have submitted the job work challans and job work and job work records the lower authorities should have examined this claim and the same should not have been summarily dismissed. In view of this, this duty demand is not sustainable and the matter has to be remanded to the original adjudicating authority for de novo adjudication on this point. - However, confiscation of 2905 KG HDPE waste, 4050 KG of coloured HDEP Granules and 250 KG of HDEP Granules are set aside - However, confiscation of 7408 pieces and 7670 pieces HDPE caps is sustained - Therefore, penalty and redemption fine is reduced. - Decided partly in favour of assessee. - Excise Appeal No. E/438/2015-Ex[DB] - - - Dated:- 28-1-2015 - Rakesh Kumar, Member (T) An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he clearances of the caps to various factories during 1999-2000, 2000-2001 and 2001-2002. According to the information given by Shri Asthana during these three financial years, the total value of clearances of caps was ₹ 1,34,99,773/-. The officers were of the view that these caps have been cleared without payment of duty. And as such, the duty leviable of these caps was ₹ 12,58,816/-. 1.1 After issue of a Show Cause Notice, the matter was Adjudicated by the Additional Commissioner vide order in original dated 29.03.2004 by which the Additional Commissioner ordered confiscation of the seized goods as mentioned above, with as option to be redeemed on payment of redemption fine of ₹ 1,05,000/- and imposed penalty of ͅ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of HDPE Containers, 7670 pieces of HDPE Caps on account of their non-accountal in the RG-1 register, since these goods were still in the factory and were not in fully finished condition, the same were not liable for confiscation, that as regards 2905 KG of HDPE waste, the same was meant for captive consumption and was exempt from duty under notification No. 67/95-CE and for this reason only the same had not been accounted for RG 1 register and that as regards the unaccounted stock of HDPE Granules, the same cannot be confiscated under Rule 25(1) for non-accountal and that this quantity of HDPE Granules had actually been received for job work. He, therefore, pleaded that the confiscation of the stock of the seized finished gods and raw mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve examined this claim and the same should not have been summarily dismissed. In view of this, this duty demand is not sustainable and the matter has to be remanded to the original adjudicating authority for de novo adjudication on this point. 6. As regards confiscation of 2905 KG HDPE waste, we accept the Appellants plea that the same being meant for recycling and also exempt from duty under notification no. 67/95-CE had not been be accounted for in the RG-1 register and hence, the confiscation of 2905 KG of HDEP waste is set aside. Similarly the 4050 KG of coloured HDEP Granules and 250 KG of HDEP Granules are the raw material, which according to the Department were unaccounted. In our view, the unaccounted raw material cannot be confi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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