2010 (6) TMI 223

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....one, for the Respondent. [Order]. - The facts of the case, in brief, are that the appellants are a 100% EOU engaged in the manufacture of Texturised Yarn, Twisted Yam, Sizing Yarn & Grey Fabrics falling under Chapter 54 of Central Excise Tariff Act, 1985. A team of Central Excise officers visited the factory premises of the Appellant Unit on 28-9-2002 and conducted preventive checks in the pres....

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.... of POY and clearance thereof without payment of duty and admitted his offence. 2. Based on the above, proceedings were initiated which culminated into an order passed by Original Adjudicating Authority confirming demands and imposing penalties. On an appeal against the above, Commissioner (Appeals) upheld the duty demand of Rs. 7,19,837/-. The present appeal stands filed by the Revenue against....

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.... Apex Court decision in the case of Western Components Limited v. Commissioner - 2000 (115) E.L.T. 278 (S.C.). The ratio of the above decision of the Larger Bench is that though goods may be liable for confiscation, in the event of physical non-availability of the goods, these could not be confiscated and/or redemption fine in lieu of confiscation imposed except when goods were allowed to be clear....