2007 (5) TMI 456

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.... JDR, for the Respondent. [Order]. -  This is an appeal against the order of the Commissioner (Appeals) No. 588/2005/277(RAJ)/Commr.(A)/MM/Raj, dt. 27-12-2005 by which order of the original authority No. 14/Joint Commissioner/2005 dt. 4-4-2005 was upheld. 2. Heard both sides. 3. The relevant facts in brief are as follows : (a)     When the officers....

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.... granted permission for the purpose of "recycling of different type of metals like Zinc, Copper, Brass, Aluminum, Lead, Cable Rubbers, etc." held that the items which were found at the time of visit by the officers are finished goods; not accounted for and meant for clandestine removal and accordingly confiscated the goods and allowed redemption on payment of fine of Rs. 4,91,000/-; he also impose....

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....the same was provisionally released and the same were processed and ultimately exported. Whatever goods manufactured by the 100% EOU is exempted in terms of Notification No. 24/2003, dt. 31-3-2003. Therefore, they are not required to be registered; they are not required to maintain RG-1 register in statutory forms. 4.2 He also relied on the decision of the Tribunal in the case of CCE v. M/....

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....ked condition and bricket form and therefore should be treated only as finished goods and should have been entered in the records. Therefore he supports the confiscation and imposition of penalty. 6.1 I have carefully considered the submissions from both sides. It has not been refuted that there has been clearances of copper scrap by the appellant. The goods which were found unaccounted at....