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TMI Blog2017 (12) TMI 1369X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacture of branded and unbranded readymade garments (RMG) falling under sub-heading 6204 69 90 of Central Excise Tariff Act, 1985. On 14.08.2012, the appellant's and other's premises as per details below were searched by Anti Evasion Staff of Central Excise Comm'rate Delhi-II:- 1. M/s Om Sai Garments, X-41, Pratap Gali, Gandhi Nagar, Delhi-31. 2. M/s Om Sai Traders, IX/6171, Pratap Gali, Gandhi Nagar, Delhi-31. 3. M/s Om Sai Traders, 1st Floor, IX/6303-A, Jain Mandir Gali, Gandhi Nagar, Delhi-31. 4. M/s Sonu Packers, IX/1527, Mukesh Gali, Gandhi Nagar, Delhi-31. The result of the search has been summarized as under:- i) M/s Om Sai Garments, X-41, Pratap Gali, Gandhi Nagar, Delhi. The Central Excise officers visited the premises and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Sonu Packers, IX/1527, Mukesh Gali, Gandhi Nagar, Delhi. During the search Sh. Puneet Grover alias Sonu was present at the said premises. He informed that second and third floor of the building was being occupied and used by this firm, i.e. M/s Sonu Packers. M/s Sonu packers was doing ironing and packing of readymade jeans on job-work basis of brand "7Eleven & "ATS" for M/s Om Sai Traders. The stock of readymade garments bearing brand name "7Eleven & "ATS" valued at Rs. 4,08,000/- was detained under panchnama dt. 14.08.2012. The said detained goods were seized on 03.09.2012. The seized goods were provisionally released to appellant vide letter CNO. IV (Hrqs.Prev)15/37/Inv.D-II/2012/1264 dt. 04.09.2012 subject to fulfillment of condition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -packing the commodity and to affix retail price. iii) The redemption fine imposed amounting to Rs. 8 Lacs on seized goods valued at Rs. 21,94,752 is unreasonable. 4. The Ld. Departmental Representative justified the impugned order. He submitted that readymade garments are required to be assessed on MRP basis. Further, Tariff Values have also been prescribed at the rate of 60 per cent of the RSP. Accordingly, he prayed that the impugned order may be upheld. 5. We have heard both sides and perused the record. 6. Readymade garments were seized from 4 premises and subsequently ordered for confiscation by the lower authorities. The reason for such act has been stated as failure to affix MRP on the branded readymade garments by taking the vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification No. 8/2001/CE(NT) dated 1-3-2001 as amended by Notification No. 20/2001 dated 30-4-2001. The Investigation under taken by the department has established that M/s Om Sai Garments were engaged in the manufacture of readymade garments which were got manufactured with the brands "ATS" and "7-Eleven". Even though the goods seized did not bear the brand name, it has been admitted in the statements of concerned persons that the goods were cleared bearing the brand names. The total quantum of goods cleared has also been arrived at on the basis of the documents recovered during search. Since, the goods have been manufactured during the period when duty was liable to be paid on RMG with brand name, the duty demand amounting to Rs. 2,25,371 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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