2008 (7) TMI 384

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..... ent. [Order].- All these appeals are arising out of a common order and, therefore, all are being taken up together for disposal. 2. The relevant facts of the case, in brief, are that the Appellants are engaged in the manufacture of Aluminium Bars, Section, Rods, classifiable under sub-heading Nos. 7604.10, 7604.21, 7604.29 etc. On 14-9-2001, the Central Excise Officers visited the Appellants' fa .....

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..... t confiscation of the raw materials is not justified. He relied upon the decisions of the Tribunal as under:- (a) Mohindra Enterprises v. CCE, Jalandhar, 2007 (214) E.L.T. 81 (Tri) = 2007 (80) RLT 634 (CESTAT-Delhi). (b) Hira Steels Ltd. v. CCE, Raipur-I, 2006 (206) E.L.T. 783 (Tribunal-Delhi). (c) Unimark Remedies Ltd. v. CCE, Vapi, 2006 (204) E.L.T. 49 (Tribunal-Mumbai). (d) Luminous Electro .....

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..... alty and redemption fine are justified. 5. After hearing both the sides and on perusal of the records, the charges were levelled against the Appellants in the show cause notice that the RG-23 A Part-I Register was not properly maintained as all the columns were not filled-in properly and some new columns were added for production of finished goods, dispatch and balance quantity of finished goods. .....

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..... ither a producer nor registered person or a registered dealer but merely user of raw material, which cannot be called excisable goods in terms of definition contained in Section 2(d) of Central Excise Act, 1944. It has been held that non-accounted inputs found in excess cannot be confiscated under Rule 173Q of the erstwhile Central Excise Rules, 1944. In view of the decisions of Tribunal, I find t .....

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..... above discussions, confiscation of raw materials is set aside. Redemption fine and penalty are reduced to Rs. 35,000/- and penalty to Rs. 50,000/-. Regarding imposition of penalty on the two Directors, the Commissioner (Appeals) observed that the Directors were actively involved to circum vent the evasion of duty. I find that there is no demand of duty in the present case and, therefore, impositi .....

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