2006 (12) TMI 396

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....a, SDR, for the Respondent. [Order]. - Heard both sides. 2. The appellant, M/s. Jai Beverages Pvt. Ltd. filed this appeal against the impugned order whereby the goods in question were confiscated and allowed to be redeemed on payment of redemption fine on the ground that these goods were found excess in the factory of production and personal penalties were also imposed. 3. Th....

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....ty paid godown shortaere was found to the extent that the goods found excess in the factory, therefore, as the goods were duty paid these are not liable for confiscation, therefore, the impugned order is not sustainable. The appellant also submitted that lower authorities also taken into consideration that there are certain quantity of crown corks were in excess in the factory. The contention is t....

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....on the date of visit of excise officer found that this quantity was in excess in the factory and the same quantity was found short in their duty paid godown, the invoice was in the name of self. The appellant in reply to show-cause notice specifically mentioned that they paid duty on 31-7-2001 on the goods manufactured by them to meet the target fixed by M/s. Pepsi Food Ltd. the franchisers and th....