2005 (8) TMI 429

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....Sachwani, Advocates, for the Appellant. Shri Bidhan Chandra, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  Appellants are an EOU who have been charged with unaccounted production and non-duty payment clearance of MMF, and an domestic traffic area unit (DTA unit) working on hand processing exemption, partner of the EOU firm; proprietor of DTA unit & an owner of Te....

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.... to 144 of one M/s. Gaurav Textile Processors situated at CN 18, Chaudhary Estate, Mumbai 400078 a DTA unit, were produced by the person incharge of the Tempo. Further enquiries were made by officers Central Excise at the EOU & DTA unit. They verified the stocks & seized the goods. A SCN was issued answerable to Commissioner Central Excise Mumbai-II as to why - (i)     ....

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....;After hearing, the Commissioner confirmed the duty demands & imposed the penalty under section 11AC & Rule 209A. The tempo was ordered to be confiscated under Rule 173Q (2) read with Rule 209 & an offer of redemption on Rs. 1 lakh was given. Hence these appeals. 2.1 After hearing both sides & considering the submission, it is found -(a) The order impugned does not find any overt or a....

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....to be set aside. (b)     Confiscation of the tempo under Rule 173Q(2) read with Rule 209 cannot be upheld as it was only a means to transport of the goods. It is not e.g. plant & machine etc. of a manufacturers which are liable to confiscation under Rule 173Q(2). The confiscation order is set aside, more so when the ld. Commissioner has recorded no liability to confiscate un....