2009 (2) TMI 651 - AT - Central Excise

Appeal outcome: Confiscation order upheld, penalties reduced. Duty demand sustained for period with reduced penalty.

The appeal was disposed of with the confiscation order upheld, but the redemption fine and penalties were reduced. The demand for duty was sustained for a ... Clandestine removal - Proof - Demand - Limitation - Confiscation, fine and penalty - Penalty - Quantum of Issues:Investigation findings, Seizure of goods, Show cause notices, Duty demand, Penalties, Appeal against orders, Confiscation of goods, Redemption fine, Reduction of penalties, Demand of duty period.Analysis:Investigation Findings:- Officers found appellant-company not registered with Excise authorities.- Goods valued at Rs. 1,53,337/- seized for exceeding exemption limit.- Show cause notices issued for confiscation, duty demand, and penalties.- Second notice demanded duty of Rs. 41,520/- and imposed penalties.Seizure of Goods:- Goods seized as manufacturing unit not registered and not in records.- Confiscation order passed with redemption fine of Rs. 35,000/- and penalties.Show Cause Notices:- First notice for seized goods, second notice for duty demand and penalties.- Appellant argued second notice time-barred, relying on Supreme Court decisions.Duty Demand and Penalties:- Commissioner (Appeals) upheld orders demanding duty and imposing penalties.- Appellant argued no new facts in second notice, time-barred demand.Confiscation of Goods:- Order of confiscation upheld, but redemption fine and penalties reduced.- Demand of duty sustained for specific period, penalty reduced due to dispute.Reduction of Penalties:- Penalties reduced for seized goods and duty demand period.Appeal Against Orders:- Appellant's submissions considered, penalties on JCPA and deceased person set aside.- Confiscation upheld, but redemption fine and penalties reduced.Conclusion:- Appeals disposed with upheld confiscation, reduced redemption fine and penalties.- Demand of duty sustained for a specific period with reduced penalty.