2006 (11) TMI 518

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....None, for the Respondent. [Order]. -  Heard Ld. DR. None appeared on behalf of the respondent inspite of notice. The revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the confiscation of the offended goods was set aside and the confiscation of the truck which was used in transporting the goods was also set aside. 2. Brief facts of....

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....of penalties as well as for confiscation of the truck. The adjudicating authority ordered confiscation of M.S. Bars as these are cleared without payment of duty and ordered to be released on payment of redemption fine of Rs. 45,000/- and penalty of Rs. 10,000/- was imposed on Sunder Steel Products. A truck was also ordered to be confiscated and same was ordered to redeem the redemption fine of Rs.....

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.... received in their factory and no duty had been paid. The contention of the revenue is that the confiscation is in respect of the said goods which are cleared without payment of duty and which were seized from the premises of Sunder Steel Products. In these circumstances, it cannot be said that goods cannot be confiscated without issuing notice to the manufacturer. The contention is that as M/s. S....

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.... by the manufacturer and the goods were found in the premises of M/s. Sunder Steel Product. It is also admitted by them that they received the goods without payment of duty. In these circumstances, it cannot be said that without issuance notice to the owner of the goods i.e. M/s. Siri Ram Jain Steel Rolling Mills, confiscation cannot be made. As goods were received by Sunder Steel Products, in pur....