9911796707
TMI Blog2017 (5) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... llant - there is clear suppression of fact on the part of the appellant, therefore demand is not hit by limitation - For this reason penalty imposed u/s 11AC is also legal and proper, which do not require any interference hence the demand of duty and consequential penalty u/s 11AC are maintained. Confiscation - penalty - Held that: - the 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 fine can be demanded. Redemption fine is for the purpose of redeeming the goods, if there is no goods available there no question of redemption the goods, accordingly non availability of the goods cannot confiscated nor redemption fine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by confiscating goods cleared without payment of duty. Being aggrieved by 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. Accordingly he refrained from confiscation of goods under rule 25 as proposed in the show cause notice and imposition of penalty under Rule 26/27. With this findings of the original adjudicating authority there is no suppression of facts therefore demand stands time bare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration of overall facts of the case, I am of the view that there is clear suppression of fact on the part of the appellant, therefore demand is not hit by limitation. For this reason penalty imposed under Section 11AC is also legal and proper, 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 ₹ 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 fine can be demanded. Redemption fine is for the purpose of redeeming the goods, if there is no goods a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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