2002 (4) TMI 856

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....ri, Advocates, for the Appellant. Shri J.M. George, JDR, for the Respondent. [Order]. - These two appeals are filed against the decision of the Commissioner of Central Excise, Mumbai-III, made in Order-in-Original No. 210/96 whereunder he confirmed the demand of duty of Rs. 4,362.27 and confiscated the goods worth 16927.060 kgs. of brass rods, imposing a penalty of Rs. 2.5 lakhs as well a....

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....ty but states that in respect of the quantity of 1199 kgs. of brass rods it represented a replacement material. It is argued before me by the learned Counsel Shri Pujari that as far as the quantity of 6882 kgs. is concerned, relevant GPIs were given. As far as 1044 kgs. of brass rods were concerned, there were never removed outside the factory. So the question of payment of duty nor the confiscati....

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....ating authority and I therefore accept the case put forth by the learned Counsel for the appellant. As far as confiscation of 10044 kgs. is concerned, when the goods were removed from the factory as such, the question of confiscation does not arise. The judgment of the Tribunal in the case of Bhillai Conductors (P) Ltd. v. CCE - 2000 (125) E.L.T. 781 support the case of the appellant. I may have r....