2003 (5) TMI 251

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....Shri L.P. Asthana, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - This is an appeal filed by the Revenue against the Order-in-Original No. 6/2001, dated 29-5-2001 passed by the Commissioner, Central Excise (Adjudication). 2. Shri D.N. Chaudhary, learned D.R., submitted that the Commissioner under the impugned order has confirmed the demand of more than Rs. 25....

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....e goods removed clandestinely has not been confiscated under the provisions of Rule 173Q(2) of the Central Excise Rules, 1944; that as the demand of duty involved herein is more than Rs. 1 lakh the land, building, plan and machinery, etc. are liable to be confiscated. 3. Opposing the prayer, Shri L.P. Asthana, learned Advocate, submitted that in the show cause notice dated 6-12-95 read wit....

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....73Q of the Central Excise Rules provides for the confiscation of land, building, plant & machinery, materials, conveyance, animal or any other thing used in connection of the manufacture, production, storage, removal or disposal of goods, if the duty leviable on the excisable goods exceeds Rs. 1 lakh. A perusal of the show cause notice dated 6-12-95 and corrigendum dated 1-2-96 reveals that the Re....