1996 (10) TMI 302

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.... Kilania, JDR, for the Respondents. [Order]. -  This appeal is directed against the order dated 31-3-1992 passed by the Commissioner of Central Excise (Appeals), New Delhi. The brief facts are that the appellants here in manufacture Bare Copper Wire and Super Enamelled Copper Wire falling under Heading 74.08 and 85.44 of the Central Excise Tariff Act, 1985. On 23-11-1991, the officers o....

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....ted quantity fixing a redemption fine of Rs. 30,000/-. He also imposed a penalty of Rs. 10,000/- on the appellants under Rule 173Q of the Central Excise Rules. On an appeal against the Assistant Commissioner's order, the Commissioner (Appeals) modified the order of the Assistant commissioner only to the extent of reducing the redemption fine to Rs. 20,000/- and the penalty to Rs. 5,000/- . Heard S....

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....so excisable goods found unaccounted in the factory of production in fully manufactured and packed condition had been seized and confiscated but Tribunal set aside the confiscation holding that the power of confiscation under Rule 173Q is not attracted to goods which were still in the factory and which had not reached the stage of removal. The ratio of this decision is fully applicable to the pres....