2006 (3) TMI 14

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..... irming the demand, imposing penalty and confiscating the goods was upheld. 2. Considered the submissions made at length by both sides and perused records I find that the appellant factory was visited by the officers on 04-08-1997 and have found that some excess goods were not accounted in statutory book records. The said goods were seized on 4-8-1997 and handed over to the appellant for safe keep .....

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..... Since the show cause notice is issued beyond the period of six months for the confiscation of the goods seized and in the absence of any extension, granted for issuing the show cause notice in respect of the seized goods, I find that the goods cannot be confiscated. In respect of the demand worked out regarding the goods removed without payment of duty for the period from 1-1-1997 to 1-8-1997, I .....

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..... to issue show cause notice till 29-1-1998. 4. The whole show cause notice is hopelessly time-barred, in respect of demand of duty as well as the confiscation of the goods which were seized. Appeal of the Appellant is allowed only on the ground of time bar. Appeal allowed and the Order-in-Appeal set aside with consequential relief, if any, to the Appellant. (Dictated and pronounced in the open Co .....

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