9911796707
TMI Blog2018 (4) TMI 1496X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacture of various motor vehicle parts falling under chapter 8708 of the first schedule to the Central Excise Tariff and is the proprietary concern of one Shri Manohar Lal Bhola. They are fixing their goods with the sticker "SIPPY", which goods are being sold by them to a trading unit M/s. Sippy Auto Manufacturing Company, Delhi. The said trading company is proprietary unit of son of Shri Manohar Lal Bhola i.e. Shri Raj Bhola. 3. The business premises of both the units were visited by the Central Excise officers on 18.12.14, who conducted various searches and verifications. As a result of search of the factory, final product with the brand name of "SIPPY", to the extent of Rs. 42 lakh were found to be in excess than the recorded b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f penalties. The notice culminated into an order passed by adjudicating authority imposing redemption fine of Rs. 8.50 lakh in respect of goods seized from the premises of M/s. Shivaji Industries and of Rs. 4 lakh on the goods seized from M/s. Sippy Auto Manufacturing Company. In addition, penalty of Rs. 5 lakh was imposed on M/s. Shivaji Industries and Rs. 2.5 lakhs on M/s. Sippy Auto Manufacturing Company. The said order of the original adjudicating authority was challenged before Commissioner (Appeals) with a prayer to reduce the redemption fine and penalties. However, it is seen that the appellant accepted their duty liability and did not put any challenge to the same. The order of the original adjudicating authority was upheld by Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emoval. I note that the appellants total clearances, as reflected in their records was to the extent of around Rs. 27 lakh. As such, even if the goods seized at the time of visit of the officers, totally valued at Rs. 42 lakh are taken into consideration, the goods seized from M/s. Shivaji Industries along with the goods found in the premises of M/s. Sippy Auto Manufacturing Company, the same would be much below the small scale exemption limit of Rs. 1.5 crores. In such a scenario, as also by appreciating the fact that there is no evidence indicating that goods in question were meant for clandestine activity, I find no justifiable reason for confiscation of the same. Accordingly, the confiscation is set aside. As regards the penalty of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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