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TMI Blog2023 (12) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... sh amount of Rs. 50,73,110/- seized from partner of the Appellant firm is liable to confiscation consequently Adjudicating Authority adjusting the said cash towards the duty, interest and penalty is illegal and incorrect. The grounds of appeal raised by the Revenue before the Learned Commissioner (Appeal) is that though the Adjudicating Authority in his order explicitly given the finding that the seized amount of Rs. 50,73,110/- is liable for confiscation under Section 121 of the Customs Act, 1962 read with Section 12 of Central Excise Act, 1944 the Adjudicating Authority has not confiscated the seized cash. Being aggrieved by the aforesaid order in appeal the Appellant filed the present appeal. 2. Shri Sarju Mehta, Learned Charted Account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013 (298) E.L.T. 583 (Tri. Det.) Commissioner of Central Excise, Raipur Vs. Deepak Patel 2014 (306) E.L.T. 94 (P & H) Commissioner of Central Excise, Chandigarh-I Vs. Vikas Garg 2013 (295) E.L.T. 232 (Tri. - Del.) Commissioner of Central Excise, Raipur Vs. Bajrang Metallic & Power Pvt. Ltd. 2.1 Without prejudice to his above submission, he also submits that as per the provision of Section 34 of the Act whenever confiscation is adjudged under the act or the rules made thereunder, the officer adjudging, he/she shall give the owner of the goods of the option to pay in lieu of confiscation such fine as the officer thinks fit. Therefore, if it all the officer confiscated the cash the Appellant must have been allowed to redeem the same o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her Indian currency of Rs. 50,73,710/- seized from the residence of Shri Mahesh Chaoudhary, partner of M/s SRTCI can be confiscated under Section 121 of the Customs Act, 1962 read with Section 12 of the Central Excise Act, 1944 and Notification issued there under being the sale-proceeds of the excisable goods on which appropriate Central Excise duty have not been paid? 4.2.2 I find that Section 121 of the Customs Act, 1962 is applicable in the Central Excise cases by virtue of Notification No 68/63-CE dated 04.05 1963 issued under Section 12 of the Central Excise Act, 1944 Section 121 of the Customs Act 1962 provides that where any smuggled goods are sold by a person having knowledge or reason to believe that the goods are smuggled goods, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of M/s. SRTCI is sale proceeds of the excisable goods which has been sold by the Noticee licit documents and without payment of duty, hence the amount of Rs. 50,73,110/- is liable for confiscation under Section 121 of the Customs Act, 1962 read with Section 12 of the Central Excise Act, 1944" I observe that the proposal for confiscation of Indian currency has categorically been discussed by the adjudicating authority in the present impugned order and held that the same is sale proceeds of the excisable goods which has been sold by the Respondent without licit documents and without payment of duty. The Respondent has also not contested the observation of the adjudicating authority by filing reply to appeal made by the appellant departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Commissioner (Appeal) instead of straightway confiscating seized cash should have remanded the matter to the Adjudicating Authority. We further found that though the Appellant have not filed appeal before the Commissioner (Appeal) but, they had filed cross objection wherein it was submitted that the seized cash was not liable to confiscation. The Appellant also raised the issue on the provision of section 11 AC (1) (d) that after payment of duty, interest and 15% penalty entire proceeding of the show cause notice should have been concluded and no confiscation could have been ordered. In this regard we found that since Adjudicating Authority had given clear finding that the cash seized by the investigating officer is liable to confiscati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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