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TMI Blog2019 (2) TMI 1859X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods found lying in the appellants factory is that the said goods were meant for clandestine removal. However, apart from the fact that the same were not as yet entered in the records, there is no evidence produced by the Revenue to reflect upon the assessees mala-fide intention that the said goods were not entered with an intention to clear the same without payment of duty. The said sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of PVC Insulated Wires Cables and during the relevant period they were availing the benefit of Small Scale Exemption Notification No.8/2003-CE dated 01/03/2003. 2. The appellant factory was visited by the Central Excise Officers on 25/01/2012, who conducted various checks and verifications. It was found that there was stock of the finished goods of PVC Insulated Wires Cables bearing the br ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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 fine of ₹ 2,90,000/-. Further penalty of ₹ 1,18,904/- was imposed upon the Manufacturing Unit and penalty of ₹ 50,000/- was imposed on the second appellant Shri Vivek Kumar Singhal Partner of the Manufacturing Unit. The said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 97) 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 90 (Gauhati). 5. Further learned Consultant appearing on behalf of the appellants submits that in the impugned order neither the Original Adjudicating Authority nor Commissioner (Appeals) has confirmed any demand of duty, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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