2018 (3) TMI 616

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..... ork for the other principal manufacturer without following the due procedure for the same - The goods manufactured by them on job work basis were being sent to the principal manufacture, without the cover of any invoice. This act on the part of the assessee, amounts to aiding and abetting the principal manufacturer for their clandestine activity, in which scenario, a token penalty is required to b .....

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..... ceived by them under the cover of any documentary evidence or after following the notification procedure for the purpose of job work. He further deposed that after the job work, goods were sent back to the principal manufacture. 2. In the above background, proceedings were initiated against the appellant resulting in confiscation of the goods with an option to the appellant to redeem the same o .....

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..... Punjab and Haryana High Court decision in the case of CCE Vs. Annapurna Impex P Ltd. [2009 (244) ELT 35 (P H)]. 4. On going through the record, I note that panchnama itself reveals that goods were in the shape of castings which means the same was raw materials. In terms of the above mentioned decision of the Hon ble Punjab Haryana High Court, the raw material cannot be seized. Accordingly .....

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