2015 (10) TMI 1646

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..... DER The appellant is in appeal against the impugned order wherein the goods have been confiscated and allowed to be redeemed on payment of redemption fine and duty and penalties have also been imposed. 2. The brief facts of the case are that the appellant started activity of drawing of wire from the wire rod in the month of December, 2010 and in March, 2011 investigation was conducted in th .....

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..... to be seized. He further submits that as their production was not so much they did not seek registration from the Central Excise department. Therefore, the impugned order is required to be set aside. To support his contention, he relies on the decision of the Tribunal in the case of Shanti Fasteners v. C.C.E., Jalandhar - 2005 (192) E.L.T. 172 (Tri. - Del.) which is affirmed by Hon'ble Punjab & Ha .....

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..... above, the production capacity of the appellant by all means is remained below the SSI exemption limit, therefore the goods were not required to be seized and consequently confiscated. In these terms, I set aside the order of confiscation, demanding duty and imposing penalty on the appellant. The appeal is allowed with consequential relief, if any. (Pronounced in the open Court)
Case laws, D .....

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