1997 (2) TMI 336

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....Appellant. Shri R.K. Roy, JDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. - Consequent to a visit by a Central Excise Officer to the appellant's factory and on stock taking packaging of the goods on record, a show-cause notice was issued on 7-9-1988 asking them to show-cause as to why (i) the duty of Rs. 8,87,567.72 leviable on 16,896 Nos. of prescressed concrete cement pole....

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....He further ordered that out of a deposit of Rs. 59,265.21 towards Central Excise duty and appropriation of an amount of Rs. 30,000/- towards duty on the said seized PCC poles was also made. The balance amount of Central Excise duty of Rs. 29,265.21 out of the total Central Excise duty of Rs. 59,265.21 and Special duty of Excise of Rs. 2963.26 leviable on the said 1274 pcs. of seized PCC Poles were....

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....has been taken by the ld. Advocate that out of seized 1274 PCC Poles 674 Poles were stated by an employee of the appellant's Company whose statement is recorded by the Central Excise Officers that these were in semi-finished condition and were not fit for the same. It was, therefore, submitted by the ld. Advocate, that these 674 pcs. PCC Poles should not have been confiscated and no duty liability....

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....authority. In view of the aforesaid submissions, we uphold the liability to confiscation of the goods as held by the adjudicating authority. We, therefore, uphold the appropriation of an amount of Rs. 30,000/- in lieu of confiscation of the Poles. 7.2 As regards the amount of duty, in view of our finding that Rs. 6.88 per Pole discount be given to the appellants in terms of purchase order,....