2015 (10) TMI 1936

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..... inputs on which credit has been wrongly availed. As such, I set aside the confiscation of excess found raw-materials and imposition of penalty on the said ground. But for confirmation of total duty of ₹ 2,39,973 as not contested - Appeal disposed of. - E/2856/2011-EX(SM) - Final Order No. A/51190/2014-SM(BR) - Dated:- 14-3-2014 - Ms. Archana Wadhwa, Member (J) Shri Praveen Sharma, Ad .....

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..... o the effect that the said short found inputs stands cleared by them clandestinely. Further, the officers also found the excess raw-materials, i.e., aluminium wire rod, totally valued at ₹ 6,75,518/- (Rupees six lakh seventy five thousand five hundred and eighteen only). The same was seized by the officers. 2. On the above basis, proceedings were initiated against the appellants resulting .....

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..... e Central Excise law for confiscation of the raw-materials. For the above proposition, reliance is placed on the Tribunal s decision in the case of Camex Intermediates Ltd. v. CCE, Surat-II [2008 (221) E.L.T. 588 (Tri.-Ahmd.)]. 4. I agree with the ld. Advocate on the above count. The provisions of Rule 15 of the Central Excise Rules, 2002 under which the excess found raw-materials have been sei .....

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