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TMI Blog2017 (5) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... ice u/s 11 (A) (1) of the Act for the realization of the duty rather it is a notice for the confiscation of the seized goods and for the imposition of the penalty. This is quite distinct from a notice u/s 11 (A) (1) of the Act - The notice dated 24.9.2004 was for the purposes of an order u/s 33 as envisaged by the Section 33 A of the Act. It was not a notice u/s 11 (A) (1), which is said to be prohibited by Section 2 B of Section 11 A. Appeal dismissed - decided against appellant. - Central Excise Appeal No. 214 of 2008 - - - Dated:- 5-5-2017 - Hon'ble Pankaj Mithal And Hon'ble Vinod Kumar Misra, JJ. For the Appellant : A.P. Mathur For the Respondent : A.S.G.I.,C.S.C.,Krishna Agrawal ORDER Heard Sri A.P. Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stock of the finished goods and some other varieties of finished goods to the extent of 4187.29 kgs were found in excess. On the basis of the aforesaid inspection, a show cause notice dated 24.9.2004 was issued to the petitioner requiring it to show cause why the goods found in excess and seized items of inspection may not be confiscated and a penalty be imposed for contravening the various provisions of the Act. In pursuance of the above notice, an order of confiscation was passed on 2.12.2015 and apart from confiscating the goods, excise duty deposited was appropriated and the penalty was imposed as mentioned earlier. The aforesaid order has been confirmed by the appellate authority as well as the tribunal. Section 11 A of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfiscation of the seized goods and for the imposition of the penalty. This is quite distinct from a notice under Section 11 (A) (1) of the Act. The aforesaid notice does not contain any provision of law under which it has been issued. Nonetheless the power of issuance of such a notice for the purpose of confiscation of seized goods and imposition of penalty is traceable to the Section 33 and 33 A of the Act, which provides for the power of adjudication of confiscation and penalties. Section 33 of the Act lays down powers of the adjudicating authority in respect of confiscation and imposition of penalty, whereas Section 33 (A) lays down the procedure for such an adjudication and provides that the adjudicating authority before passing any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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