9911796707
TMI Blog2019 (2) TMI 1859X X X X Extracts X X X X X X X X Extracts X X X X ..... rwar, Member (Technical) Shri Dushyant Kumar (Consultant), for Appellant Shri Pawan Kumar Singh, Superintendent (AR), for Respondent ORDER Per: Archana Wadhwa After hearing both the sides, we find that the appellant is engaged in the manufacture of PVC Insulated Wires & Cables and during the relevant period they were availing the benefit of Small Scale Exemption Notification No.8/2003-CE date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re seized. 3. On the above basis, proceedings were initiated against them by way of issuance of a Show Cause Notice dated 24/07/2012 proposing confiscation of the said goods as also imposition of penalty. The Show Cause Notice culminated into an order passed by the Original Adjudicating Authority confiscating the goods with an option to the appellant to redeem the same on payment of redemption fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said documents the appellant could not prepare their defence. He has also relied upon the Tribunal's decision in the case of Hindustan Dyeing & Printing Works Versus Commissioner of Central Excise, Delhi-II reported as 2013 (297) ELT 55 (Tri. - Delhi) as also of the decision of Hon'ble Gauhati High Court in the case of Union of India Versus North Eastern Steel Pvt. Ltd. reported as 2017 (351) ELT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de intention that the said goods were not entered with an intention to clear the same without payment of duty. The said stand of the Revenue is based upon only assumptions and presumptions. Further in the absence of any confirmation of demand of duty or directions to the appellant to clear the said goods on proper payment of duty, we agree that confiscation of the same or imposition of penalty was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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