9911796707
TMI Blog2018 (6) TMI 1137X X X X Extracts X X X X X X X X Extracts X X X X ..... rded by the adjudicating authority, even though in their defence, the appellant has vehemently argued about the fact that the goods were semi-finished condition, in my opinion, on the face of the Chartered Engineer’s Certificate and also since the goods are still lying in the factory premises, the matter is to be remanded to the adjudicating authority to verify the fact whether the goods are in se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dication the goods were confiscated with an option to redeem the same on payment of fine of ₹ 2,57,607/- and penalty of equal amount imposed under Rule 25 of the Central Excise Rules, 2002; also personal penalty of ₹ 1.00 Lakh imposed on the Partner, Sh. Jignesh M. Pambhar, under Rule 26 of the Central Excise Rules, 2002. Aggrieved by the said order, they filed appeals before the Ld. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the SCN, they have raised this issue, but the same was not examined and the goods were directed to be confiscated. In support of the fact that the goods were lying in semi-finished condition, the appellant had produced a Chartered Engineer Certificate dated 21.03.2018 along with the photographs of the goods under seizure. He has vehemently argued that further processes like assembly, testing and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re placed under seizure. It is his contention that raising this issue at this stage should not be accepted and the authorities below had rightly directed confiscation of the goods. 6. Heard both the sides and perused the records. 7. I find that on the day of visit of the officers to the factory of the appellant, unaccounted goods were found lying in the premises of the appellant. It is the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y premises, the matter is to be remanded to the adjudicating authority to verify the fact whether the goods are in semi-finished condition or in finished condition, in the interest of justice. In the result, the impugned order is set aside and the appeals are allowed by way of remand to the adjudicating authority. All issues are kept open. Needless to mention a reasonable opportunity of hearing be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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