9911796707
TMI Blog2009 (1) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant-Revenue has challenged order dated 09-07-2007 made by Customs Excise and Service Tax Appellate Tribunal, West Zonal Bench by proposing the following two questions: "(a) Whether in the facts and circumstances of the case, the Tribunal is justified in setting aside confiscation of goods, either finished goods or raw material on the ground that there was no justification for its confiscation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the statutory records maintained by the respondent. Accordingly an order came to be made after adjudication to confiscate the goods with an option to redeem the same upon payment of redemption fine. Personal penalty was also imposed upon the respondent manufacturing Unit as well as the Production Engineer. While framing the order, the adjudicating authority disregarded the contention of the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the record, the respondent has tendered explanation as to why the necessary entries were not made in the statutory records. The said explanation has not been disproved by any evidence to the contrary. The Tribunal has found that the explanation tendered is reasonable and does not warrant any confiscation of goods. 4. It is an accepted position that the liability to pay duty arises at the point of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not entering the goods for three days in RG-1 Register, the Tribunal has sustained the penalty to the extent of Rs.10,000/- in hands of manufacturing Unit. Therefore, on this count also no legal infirmity exists in the impugned order of Tribunal. Simultaneously, the Tribunal has deleted the penalty in hands of the Production Engineer. There is nothing on record to establish that it was the duty o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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