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TMI Blog2015 (9) TMI 1377X X X X Extracts X X X X X X X X Extracts X X X X ..... are of the liability while shifting the goods. Moreover, immediately on shifting the goods, the same account would be available as credit of duty in the adjacent premises. Thus, though technically the confiscation of the goods is in order. However, keeping in view of overall circumstances, we do not see any reason to impose redemption fine of ₹ 42 lakhs. In our view ends of justice will meet if the redemption fine of ₹ 50,000/- (Rupees fifty thousand) is imposed. Further, we find that whatever demand has been made could have been paid from the Central credit account/PLA and further the same was available as credit on the same date in the adjacent premises. Further, the revenue themselves have allowed the shifting of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the control of the R.V. Vaze faction. In terms of this settlement, inter alia, the land on which the unit of the appellant at LBS Marg, Mulund (West), Mumbai-400 080 is located, was handed over to the G.D. Kelkar faction. However, the appellant was permitted to occupy that land till February 15, 2011 and this period could be further extended by another three months by mutual consent. Therefore, in terms of this settlement, the appellant continued operations in the unit located on the land at LBS Marg, Mulund (West), Mumbai - 400 080. Being aware of the fact that the appellant would have to vacate this place, the appellant had started making alternate arrangements for construction of a factory at Vashiwali and expected the same to be rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered as under: i) I confirm the demand of duty of ₹ 2044/- in respect of the finished goods, valued at ₹ 19,843/- under sub-section (2) of the then Section 11A of Central Excise Act, 1944. ii) I confirm the demand of duty of ₹ 19,46,355/- on work-in-progress goods, valued at ₹ 1,86,63,930/- under sub-section (2) of the then Section 11A of Central Excise Act, 1944. iii) I confirm the demand of Cenvat Credit of ₹ 8,86,970/- valued at ₹ 92,74,238/- under Rule 14 of the Cenvat Credit Rules, 2004 read with sub-section (2) of the then Section 11A of Central Excise Act, 1944. iv) I order the confiscation of finished goods valued at ₹ 19,843/- under Rule 25 (sub-rule (a) of the Central Excise R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty of ₹ 2,00,000/- on Shri Kedar R Vaze (Noticee No. 3) under Rule 26 of the Central Excise Rules, 2002. xii) I impose a penalty of ₹ 1,00,000/- on Shri Prakash B Kalbhor (Noticee No.5) under Rule 26 of the Central Excise Rules, 2002. xiii) I impose a penalty of ₹ 1,00,000/- on Shri SV Paranjape (Noticee No.5) under Rule 26 of the Central Excise rules, 2002. xiv) The Bank guarantee executed for an amount of ₹ 69,89,503/- may be enforced towards recovery of the above dues mentioned at Sl.No. (i) (ii) and (iii) in addition to what has been ordered at Sl.No. (viii) above. 3. Aggrieved by the said order, the appellants filed appeals before the Commissioner (Appeals), who upheld the order of the original aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the same day in other unit. Only if the appellant would have applied for registration on 10/02/2011 instead of 17/02/2011, the objections of the department would have been over. Further, if they would have applied for storing the goods on or before 10/02/2011 in terms of CBEC Circular No. 610/1/02-CX dated 01/01/2002, the objection would be over. In any case, Modvat and PLA balance was allowed to be shifted by department on their request of letter dated 11/03/2011. 6. The learned Additional Commissioner (AR) reiterates the various points made in the impugned order as also the original order. 7. We have carefully considered the submissions made by both the sides. 7.1 We find that technically there are some procedural irregularit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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