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TMI Blog2017 (7) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... as follows : (i) Finished goods valued at Rs. 50,57,138/- were confiscated with option to redeem on payment of redemption fine of Rs. 10 lakhs. (ii) Ordered confiscation of 858 pcs of MCB (the brand of which did not belong to the appellant assessee) valued at Rs. 1,15,830/- with option to redeem the same on payment of redemption fine of Rs. 20,000/-; (iii) Confirmation of Central Excise duty of Rs. 11,930/-; (iv) Imposition of penalty equivalent to the duty of Central Excise involved in the seized goods valued at Rs. 50,57,138/-, which came to Rs. 3,38,570/-. (v) Confiscation of seized goods valued at Rs. 52,07,836/- found at the premises of the appellant M/s Aarkaylite Electricals with option to redeem the said goods on payment of re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... naccounted goods MCBs and electrical accessories were seized from the respective premises. (iii) The Show Cause Notice dated 27.12.2010 in respect of seized goods was issued. The Show Cause Notice was adjudicated vide Order-in-Original dated 20.10.2011, as mentioned earlier. (iv) The Order-in-Original was appealed against before Commissioner (Appeals,) who modified the Order in original vide Order in Appeal No.47-51 dated 29.5.2012 and allowed the abatement as a percentage of retail sale price and set aside the penalty of Rs. 1 lakh imposed on Shri Ajay Gupta, Proprietor of M/s Aarkaylite Electricals. 3. All the parties represented by ld. Counsels, Shri J.P. Kaushik and Ms. Sukriti Das (for the appellants) and Shri G.R. Singh (for the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the goods were lying in the factory, the duty at that time was not payable. As the duty involved is only of Rs. 3,38,575/-, the redemption fine is reduced to Rs. 3,38,575/- only, which is equivalent to the duty involved for these goods. 5.2 The goods viz. 858 pcs. of MCBs of Khaitan brand, which do not appear to have been manufactured by the appellant assessee, valued at Rs. 1,15,830/- were seized and confiscated with option to redeem on payment of redemption fine of Rs. 20,000/-. However, the department has not been able to prove that these goods were manufactured by the appellant assessee and they were cleared by them without payment of duty. When the goods have been manufactured by 3rd party i.e. M/s Khaitan Electrical Ltd., Kolkata, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es it has been claimed that the invoices were produced on 30th June 2010, i.e. after two days of seizure, but those invoices were not examined by the Revenue, neither at the level of original adjudicating authority nor at the appellate stage. Therefore, the impugned order in the case of appellant M/s Aarkaylite Electricals is hereby set aside and the matter is remanded to the original adjudicating authority, who shall examine the invoices/documents produced by the appellant and after giving opportunity of personal hearing and submission of documents to the appellant adjudicate the matter afresh. 7. The matter concerning the appellant Shri R.K. Gupta: A penalty of Rs.one lakh has been imposed on Shri R.K. Gupta, who is working only as a p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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