2002 (3) TMI 742

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..... Narasimha Murthy, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  Appellants are manufacturers of C.I. Castings and were availing the procedure set out under Rule 57F(3) by sending semi finished goods to their Unit No. II at a distance of about 3 KM on 57F(3) challans. On 14-3-96, a lorry was loaded with a part of processed goods which were to be removed for Unit II....

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....Rs. 4,664/- was demanded. The goods confiscated under Rule 52A(8)(c) and allowed to be redeemed on fine of Rs. 19,000/-. The lorry confiscated under Section 115(2) of the Customs Act, 1962 read with Section 12 of the Central Excise Act was allowed to be redeemed on a fine of Rs. 4,000/-. A penalty of Rs. 5000/- was imposed on the appellant manufacturers. 2. The Commissioner (Appeals), foun....

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.... but has been shown to be cleared on payment of duty from Unit I. The offence or violation of the rule, which has been specifically amended vide Notification 17/95-C.E. (N.T.), dt. 18-5-95, to permit clearance of payment of duty would indicate only a procedural contravention in this case. Since duty on the final product has been admittedly debited, and the Commissioner (Appeals) has found no justi....