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TMI Blog2022 (6) TMI 1083X X X X Extracts X X X X X X X X Extracts X X X X ..... the department therefore this fact needs to be reconsidered after proper verification. Accordingly, the appeal in case of M/s. CITIZEN UMBRELLA MANUFACTURES LTD. is disposed by way of remand to the adjudicating authority to decide afresh considering the above reconciliation of their stock. Confiscation, redemption fine and penalty imposed by the lower authorities on M/s. S.L. Banthia Textile Industries Pvt. Ltd. and its Director - HELD THAT:- Since unit is exempted under SSI and it is not registered, no Central Excise provision is applicable such as maintaining the stock, etc therefore, it cannot be alleged that the appellant have violated any provision of Central Excise Act. Accordingly, the confiscation, redemption fine and penalty i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... awn at the premises of M/s. S.L. Banthia Textile Industries Pvt. Ltd. A show cause notice was issued proposing confiscation of the aforesaid seized goods and imposition of penalty under Rule 25 and 26 of Central Excise Rules, 2002 on both the units as well as Director Shri Naresh Banthia of M/s. S.L. Banthia Textile Industries Pvt. Ltd. The adjudicating authority confiscated the goods at both the units and imposed redemption fine and also imposed a penalty on both the companies as well as Director. Being aggrieved by the Order-In-Original, the appellants filed appeal before the Commissioner (Appeals) who concurring with the finding that the adjudicating authority upheld the Order-In-Original and rejected the appeal therefore, the present ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ANNAPURNA INPEX- 2009 (244) ELT 35 (P H.) SURAJ KARAN BARADIA- 2019 (370) ELT 269 (GUJ.) 03. Shri J.A Patel, learned Superintendent (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. He submits that the appellant M/s. CITIZEN UMBRELLA MANUFACTURES LTD. is a manufacturing unit hence they have received cenvatable inputs and the same were found in short in the factory therefore, it is a clear case of removal of the inputs without payment of duty, accordingly, confiscation was rightly made. 04. I have carefully considered the submissions made by both the sides and perused the records. I find that the appellant have strongly submitted that since they are maintaining the stock of inputs in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Duty 10.30% on value 2,711 From the above chart, it appears that after reconciliation of trading and manufacturing stock the difference is not such which was alleged by the department therefore this fact needs to be reconsidered after proper verification. Accordingly, the appeal in case of M/s. CITIZEN UMBRELLA MANUFACTURES LTD. is disposed by way of remand to the adjudicating authority to decide afresh considering the above reconciliation of their stock. 4.1 As regard the appeal of M/s. S.L. Banthia Textile Industries Pvt. Ltd. and its Director, I find that since unit is exempted under SSI and it is not registered, no Central Excise provision is applicable such as maintaining the stock, etc ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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