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TMI Blog2008 (2) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... The Central Excise Act, 1944 against the order dated 23.12.2004 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi raising the following substantial question of law:- "Whether the setting aside of confiscation of stock and imposition of penalty is justified on the sole ground that the manufacturer is a small scale unit falling within the total exemption from duty and there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er by the assessee without payment of duty and without issuance of any bill or covering document. In follow up action, the staff visited the factory premises of the assessee and seized 669 bags of Hex Bolts valued at Rs.6,18,925/- on the ground that same were produced and kept unaccounted for removing clandestinely at a later stage. Accordingly, the assessee was issued show cause notice dated 12.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fiscation of the said goods and also imposed a penalty of Rs.20,000/-under Rule 173Q of the Rules upon the assessee. 3. Aggrieved against the said order the assessee filed an appeal before the Commissioner (Appeals). However, the said appeal was dismissed vide order dated 17.12.2003. The assessee filed further appeal before the Tribunal stating therein that it being a small scale unit, did not re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at imposition of penalty is clearly unwarranted as the revenue has no case of evasion of duty. It has also been found as a matter of fact that the production of the respondent upto the date of seizure was only Rs.50 lacs,i.e. well below the exemption limit. In view of this finding of fact, the Tribunal found that the order of confiscation or penalties is illegal. 5. Thus, we find no reason to int ..... X X X X Extracts X X X X X X X X Extracts X X X X
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