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TMI Blog2018 (7) TMI 1207X X X X Extracts X X X X X X X X Extracts X X X X ..... premises of Baba Roadlines and at trading premises of Ganesh Trading and at Varanasi Cantt. Railway Station the redemption fine cannot be directed to be paid by the appellants because said goods were not moved to have been manufactured by the appellant - demand do not sustain. Cigarettes found in excess at the residential premises of Shri Roop Singh - Held that:- In respect of 2,88,000 sticks of Captan brand cigarettes stated to have been found in excess at the residential premises of Shri Roop Singh it can be very clearly inferred that they cannot be contravening goods because the manufacturers factory was under physical control and it was not possible to remove manufactured goods without payment of duty - demand do not sustain. Appeal all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Perfect brand cigarettes at Varanasi Cantt. Railway Station. All the above stated cigarettes were presumed to have been manufactured by the appellant and, therefore, the appellant were issued with a show cause notice dated 20.03.2008 with a proposal to confiscate the said goods, demand Central Excise Duty of ₹ 6,20,023/- and there were proposals to impose personal penalty under Section 26 of Central Excise Rules, 2002 on Shri Kamal Singh Yadav, Shri Lekh Raj and Shri Roop Singh. M/s Musk Tobacco submitted before the Original Authority that the cigarettes manufactured by them were covered by physical system of control and no cigarettes manufactured by them can go out of the manufacturing premises without physical presence of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... removed without payment of duty from the factory. He further submitted that if the goods are removed from the factory without payment of duty then they became contravened goods and they can be confiscated. He has further submitted that goods out of the goods confiscated 15,000 sticks of cigarettes were found within the factory premises so their confiscation is not sustainable. He has further submitted that cigarettes which were found at transporter premises of Shri Baba Roadlines and trading premises of M/s Ganesh Trading Company and at Varanasi Cantt. Railway Station were not manufactured by them and, therefore, the duty liability on the same cannot be fasten on them. He further submitted that the cigarettes which were claimed to have in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he transporter premises of Baba Roadlines and at trading premises of Ganesh Trading and at Varanasi Cantt. Railway Station the redemption fine cannot be directed to be paid by the appellants because said goods were not moved to have been manufactured by the appellant. Further in respect of 2,88,000 sticks of Captan brand cigarettes stated to have been found in excess at the residential premises of Shri Roop Singh it can be very clearly inferred that they cannot be contravening goods because the manufacturers factory was under physical control and it was not possible to remove manufactured goods without payment of duty. I, therefore, set aside the impugned Order-in-Appeal and allow the appeals. The appellants shall be entitled for consequent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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