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TMI Blog2016 (4) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... n it is the case of the appellant that the said registration is required after reaching threshold limit of turnover for duty liability only. It is found that the seizure was effected and the Department proceeded with a prima facie belief of possible non-payment of duty on sugar as well as violation of provisions relating to registration of the unit etc. None of these purported violations stand decided when the Original Authority confirmed the correctness of seizure and ordered the confiscation. Also there is no justification of such action without a clear finding about the violations committed by the appellant. More specifically the liability of the appellant to Central Excise duty itself has not been established categorically. In these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of all the seized goods and allowed the redemption on payment of a fine of ₹ 1,00,000/-. He imposed a penalty of ₹ 1,00,000/- on the Appellant and ₹ 1,00,000/- penalty on the Director of the Appellant Company. On appeal, the Commissioner (Appeals) upheld the order except for modification of the redemption fine to ₹ 40,000/- and penalty to ₹ 25,000/- on the appellant. In another Appellate Order dated 24.07.2006, the penalty on the Director was reduced to ₹ 20,000/-. Aggrieved by these orders, the appellants filed these two appeals. 2. We have heard both the sides and perused the appeal records. 3. We find the present proceedings dealt with only the seizure and confiscation and penalty thereafter wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity confirmed the correctness of seizure and ordered the confiscation. We find there is no justification of such action without a clear finding about the violations committed by the appellant. More specifically the liability of the appellant to Central Excise duty itself has not been established categorically. In these circumstances, we find the impugned order is not sustainable and accordingly, set aside. We remand the matter to the original authority to examine the evidences regarding violation, if any, of various provisions of law by the appellant, their duty liability, if any, during the impugned period which will be relevant to decide the correctness of confiscation. Adequate opportunity shall be given to the appellant to present their ..... X X X X Extracts X X X X X X X X Extracts X X X X
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