2006 (2) TMI 570

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.... The subject of this appeal is the confiscation of eight coils of copper rods weighing 18,466 kgs and valued at Rs. 23, 08,250/-. The same has been confiscated under Rule 173Q of the Central Excise Rules read with Rule 57G of the Central Excise Rules, 1944. 3. The contention of the learned Counsel is that the action is entirely unwarranted inasmuch as there was no violation of central excise rules. It is being pointed out that the copper coils in question were purchased by the appellant dealer from M/s. Birla Copper and this position is confirmed by the statutory record maintained by the appellant. The learned Counsel submits that there is no dispute raised about the duty paid character of these copper coils. It is the appellant's c....

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....d :- "The Revenue has preferred an appeal from the order of the Tribunal setting aside the imposition of penalty under Rule 173Q of the Central Excise Rules, 1944. The Tribunal has set aside the order of the Commissioner on the ground that neither the show cause notice nor the order of the Commissioner specified which particular clause of Rule 173Q had been allegedly contravened by the appellant. We are of the view that the finding of the Tribunal is correct. Rule 173Q contains six clauses the contents of which are not same. It was, therefore, necessary for the assessee to be put on notice as to the exact nature of contravention for which the assessee was liable under the provisions of the Rule 173Q. This not having been done the Tribuna....