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TMI Blog2020 (6) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... ption fine and penalty, though the amounts thereof have been reduced. Being aggrieved the appellant is before this Tribunal. 2. The facts succinctly as relevant for the purpose are as follows : On the basis of information about the appellants and its associate companies/firms to have been engaged in manufacture and clandestine removal of LED Lights, LED Bulbs and Panels etc., the department searched the factory as well as the shop premises of the appellants on 29.10.2015, the officers found unaccounted finished goods amounting to Rs. 2,25,90,105/- in the factory premises along with the raw material/packing material whose value could not be ascertained. In the shop premises the unaccounted goods for an amount of Rs. 40,77,334/- were found ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gupta, Authorized Representative of the Respondent, it is submitted on behalf of appellant that all confiscated goods have duly been acknowledged in the records of the appellants. The entire documents in this respect were given to the raiding team and were even produced before the Adjudicating Authority below, but the same were not taken into consideration. Hence, no confiscation and imposition of redemption fine and penalty was at all warranted. The order is, therefore, liable to be set aside on this account itself. Also there was no intent to remove those goods without payment of duty. Rule 25, therefore, has wrongly been invoked. Also due to the reason that the said Rule is subjected to the provisions of Section 11AC of the Excise Act. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rand name of "ATC Lumen", "ATCOM Lumen" and "ATCOM LED". These products, undisputedly, are excisable Products being covered in Chapter 85 of Central Excise Tariff. This observation itself is sufficient to hold that the appellants were manufacturing excisable goods and had not obtained the Central Excise Registration. Nothing else need to be proved to hold that the appellants have intention to not to pay excise duty on the goods manufactured by them despite that those were excisable. Thus, it is clear that appellant has violated Rules 4,5,6,8,9,10,11 and 16. 6. As far as the applicability of Section 11AC of Central Excise Act concerned, the only element for the applicability thereof, no doubt, is mensrea that is the intent to avoid the tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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