2010 (1) TMI 422

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....airaj, Consultant, for the Respondent. [Order]. - Heard both sides. The respondents manufactured excisable goods and cleared the same without accounting for the same and without paying the duty. The lower appellate authority has upheld the duty demand as well as the penalty imposed on the respondents. However, he has set aside the confiscation of the goods found in excess within the factory pre....

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....espondent firm is also an attorney holder for his wife who is a partner in M/s. R.K. Extrusions. Apart from that, Shri V. Balaraman has only taken custody of the goods after the seizure was effected, as the power of attorney holder on behalf of M/s. R.K. Extrusions. According to Ld. JCDR, issue of notice to Shri V. Balaraman is sufficient notice to M/s. R.K. Extrusions from whose premises the clan....

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....or the same and have also clandestinely cleared the same without payment of duty. The impugned excess goods found within the factory are clearly liable for confiscation in terms of the Central Excise Rules, in view of the cited decision of the Hon'ble Bombay High Court in the case of Kirloskar Brothers Ltd. (supra). Hence, the impugned order passed by the lower appellate authority in this regard i....