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TMI Blog2017 (5) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellant are engaged in the manufacture of steel pipes and tubes. They are clearing their own goods on payment of duty. However, they are also doing job work for some traders M/s. M.J. Patel (I) Ltd in such case they were charging job charges and were not paying excise duty on the belief that the goods based on job work is not liable to duty. The adjudicating authority confirmed the deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Order-in-Appeals appellant is before me. 2. Ms. Anjali Hirawat, Ld. Counsel for the appellant submits that demand is time bar on the ground that adjudicating authority in his findings observed that non payment of duty on the goods manufactured by the assessee on job work basis was mistakenly and deliberate action has alleged in the Show cause notice and also the assessee have paid the duty. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shastri, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. I have carefully considered the submissions made by both sides and perused the record. 5. I find that appellant was knowingly that the activity is amount to manufacture and liable to duty as they were discharged their duty on their own product and were not paying duty in re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , which do not require any interference hence the demand of duty and consequential penalty under Section 11AC are maintained. As regard the confiscation of the goods and imposition of redemption fine of Rs. 50,000/-, I find that goods had been cleared and was not available for confiscation. Only those goods are confiscated which are available for confiscation and then only consequential redemption ..... X X X X Extracts X X X X X X X X Extracts X X X X
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