1988 (1) TMI 195

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....uted by them for release of goods should be enforced for a value of Rs 5,000/-. He also imposed a penalty of Rs 5,000/- on the appellants under Rules 173Q and 210 of the Central Excise Rules, 1944. 2. Arguing for the appellants Shri Santhanam has stated that permission to store premiered bodies of scooters was granted by the Central Excise Authorities up to 23-12-1985. Due to shortage of space the goods could not be removed by the appellants from the said premises. As there was no permission with effect from 24-12-1985, the scooter bodies were seized by the Central Excise Officers. He has argued that the Collector in the order-in-original, at internal page 11 of the order, has held that the goods were exempted from Central Excise duty by N....

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....dent-Collector reiterated what has been stated in the order-in-original. 4. I have considered the records of the case and the arguments of both sides. I find that written permission was granted to the appellants to store the goods in the premises in question up to 23-12-1985. The appellants did not apply for extension of the permission with effect from 24-12-1985. The Collector has held that the goods were liable for confiscation for storage in an unauthorised premises. He has not mentioned the Rule under which the goods were held to be liable for confiscation. He has, however, imposed penalty of Rs 5000/- under Rule, 173Q and 210 of the Central Excise Rules, 1944. Rule 173Q (1) provides for confiscation and penalty in certain cases. The p....