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TMI Blog2019 (4) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... justifying seizure and confiscation of the goods (copper rod) found loaded on two trucks, one parked inside the factory and other one, outside the factory gate loaded with copper rod dispatched by M/s Hindalco Industries Limited, Bhiwadi, accompanied by invoice and consignment note, showing duty paid nature of the goods. 2. Brief facts of the case are as under: (i) Whereas acting upon an intelligence, the officers of Preventive branch of Central Excise Division-II, Bhiwadi gathered that in the evening of 23.12.2014 two vehicles bearing registration No. RJ-02-9243 & RJ-26-GA-1783 loaded with Copper Rods and having documents for destination at Neemrana, would be unloaded in the premises of M/s Shree Om Wire Pvt. Ltd. at Khushkhera I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entity other than that unit. It was also observed that no job work challan were found with the goods or with other documents resumed. (ii) And whereas, further physical stock of the finished goods, WIP and raw material lying in unit were also done in the presence of Sh. Kartar Singh, which was found in order. Statement of Sh. Kartar Singh, was recorded under Section 14 of the Central Excise Act, 1944 on the spot. He stated inter alia that he is authorised signatory of M/s Shree Om Wire, that they also maintained records pertaining to Central Excise; that they used to manage the works at unit level on the directions of Sh. Rajeev Agarwal, General Manager of the unit seated at Delhi; that they mainly draw wire from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods with further proposal to impose penalty under Rule 26 of Central Excise Rules, 2002 on M/s Shree Om Wires, M/s Serval India and two Drivers of the truck Sh. Kartar Singh, Authorised Signatory of M/s Shree Om wires and Sh. Paltu- truck owner. 4. Prior to issue of show cause notice, M/s Serval India Pvt. Limited claimed the goods that the same were properly duty paid despatched from M/s Hindalco Industries Limited, were sent to the factory premises of the appellant M/s Shree Om Wires, as there is job work arrangement, under which M/s Serval India sends them wire rod for conversion into wire. As some job worked goods were lying ready at the premises of M/s Shree Om Wires for despatch to M/s Serval India, accordingly, M/s Serval Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld indeed load more goods, information was called for from the jurisdictional Central Excise Division, and it has been gathered with the help of information available on internet also, that the truck, which was found parked inside the factory premises, has payload capacity of only 8315 kgs. and was already loaded with 6009 kgs. of material. Other truck has payload capacity of 3910 kgs. This means that the job worked material (8839 kgs. as per job work challan) could not have been loaded in the said vehicles, leading to a suspicion that the subject goods were brought into the factory premises of the appellant for possible illicit use. (ii) It is also observed that during the investigation/ adjudication proceedings, no mention of job ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... altu and Sh. Manish, owners of trucks, are waived. 7. Being aggrieved, the appellants are before this Tribunal in the present appeals. 8. Heard the parties. 9. Having considered the rival submissions, I find that, the admitted fact is that the goods loaded in the two trucks were duty paid. Further, from the facts on record, it is evident that one of the trucks as waiting outside the factory and the other truck had gone inside the factory gate and duty paid goods found loaded at M/s Hindalco Industries, were still lying in the truck. Further, the cogent explanation given as to job work, was not found untrue. In such circumstances, I hold that the goods are not liable for confiscation under Rule 25 of the Central Excise R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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