1999 (9) TMI 288

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....DR, for the Respondent. [Order]. -  This appeal has been filed by the appellants against the order dated 17-11-1998 passed by Commissioner (Appeals), Ghaziabad who upheld the order of the Assistant Commissioner dated 31-7-1997 regarding confiscation of the goods and imposition of redemption fee and penalty. 2. The facts giving rise to this appeal may briefly be stated as under :....

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....ns of Rules 9(1), 53, 173F and 173G for having failed to account for 1132 bags of V.P. Sugar. That notice was no doubt contested by the appellants on the plea that there had been no violation of any rule as bags were still lying in the factory and had not been cleared for sale. But, their version was not accepted and the A.C. vide order-in-original, dated 31-7-1997 ordered confiscation of 1132 bag....

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....icers of the Revenue Department. The perusal of the impugned order shows that the appellants brought 4061 bags of moist V.P. Sugar to the factory from their Gularghati godown for re-processing under Rule 173H of the Central Excise Rules. But, it was found that on 1-4-1996, out of those bags, 4021 bags had already been despatched without payment of duty under Rule 173H. The disputed 1132 bags were ....

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....s such, the impugned order of Commissioner to that extent deserves to be set aside. This contention of the learned Counsel has not been disputed by the learned JDR and also finds support from the law laid down in Paharpur Cooling Towers Ltd. v. CCE, Calcutta-I reported in 1996 (86) E.L.T. 132 (Tribunal) and Patel Metal Works v. CCE reported in 1991 (55) E.L.T. 554 (Tribunal) wherein it has been ru....