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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 ..... inal 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 - appeal allowed by way of remand. Penalty on Shri R.K. Gupta, who is working only as a part time Clerk cum Accountant at a remuneration of ₹ 1000 per month with M/s Prakash Switchgear - The department’s stand is that Shri R.K. Gupta has dealt with excise records and abetted the assessee appellant, M/s Prakash Switchgear in suppression of facts with intent to evade payment of duty of Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of Central Excise duty of ₹ 11,930/-; (iv) Imposition of penalty equivalent to the duty of Central Excise involved in the seized goods valued at ₹ 50,57,138/-, which came to ₹ 3,38,570/-. (v) Confiscation of seized goods valued at ₹ 52,07,836/- found at the premises of the appellant M/s Aarkaylite Electricals with option to redeem the said goods on payment of redemption fine of ₹ 10 lakhs; (vi) Confirmation of duty of ₹ 5,36,407/- along with interest in respect of goods found/seized, which have been confiscated, (valued at ₹ 52,07,836/-) from premises M/s Aarkaylite Electricals. (vii) Imposed penalty of ₹ 5,36,407/-, which is equal to duty involved on the goods seized ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 ₹ 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 Revenue) have been heard. 4. The facts of the case and the submissions of all the parties have been carefully considered. 5. The matter concerning the appellant M/s Prakash Switchgear : The Revenue confiscated finished goods valued at ₹ 50,57,180/- from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 ₹ 1,15,830/- were seized and confiscated with option to redeem on payment of redemption fine of ₹ 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 3 rd party i.e. M/s Khaitan Electrical Ltd., Kolkata, and have been found in the premises which do not belong to the assessee appellant, M/s Prakash Switchgear, the seizure and confiscation of said goods is uncalled for and cannot be sustained; therefore the confiscation of such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority 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 part time Clerk cum Accountant at a remuneration of ₹ 1000 per month with M/s Prakash Switchgear. Shri R.K. Gupta was engaged for maintaining Central Excise records for the appellant assessee, M/s P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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