2018 (1) TMI 689

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..... gister with a madafide intention to clear the same without payment of duty - Inasmuch as in the present case, there is no evidence reflecting upon the fact that said goods were not entered in the statutory records with a malafide intention to remove the same, there are no justifiable reasons for confiscating the same or to impose penalty upon the assessee - appeal allowed in toto. - E/3055, 4086/ .....

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..... issuance of a show cause notice dated 26.02.2009 proposing confiscation of the excess found raw material as also MS Flats. The notice culminated into an order passed by the Original Adjudicating Authority confiscating the inputs with an option to the appellant to redeem the same on payment of redemption fine of ₹ 5,00,000/-. Similarly excess found final product was also confiscated with an o .....

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..... ntended to be cleared clandestinely. He also submits that the confiscation of the raw material cannot be appreciated inasmuch as there is no provision to confiscate the raw material. Elaborating on his argument he submits that the final product is entered in their RG-1 register, on the basis of the sectional weight and even if there is a minor variation in the same, it would result in huge differe .....

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..... nt s factory cannot be confiscated on the mere allegation that the same were kept for clandestine removal. Further, in the case of Nitin Ispat (P) Ltd. Vs. Commissioner of Central Excise, Lucknow : 2014 (306) E.L.T. 487 (Tri. Del.), it was observed that in the absence of any inculpatory statement to the effect that the goods were not accounted with a malafide intention to clear in the absence .....

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..... ed in the statutory records with a malafide intention to remove the same, I find no justifiable reasons for confiscating the same or to impose penalty upon the assessee. Accordingly, the impugned orders are set aside and appeal is allowed with consequential relief to the appellant. 6. Inasmuch as the assessee s appeal is allowed in toto, Revenue s appeal is accordingly rejected. (Dictated a .....

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