2007 (8) TMI 607

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....rder]. - Being aggrieved with the order passed by Commissioner (Appeals), Revenue has preferred the present appeal. I have heard Dr. M.K. Rajak, ld. SDR for the Revenue and Shri R.S. Dinkar, ld. Advocate for the respondent. 2. The respondents are engaged in the manufacture of paper based decorative laminated sheets. Their factory was visited by the Central Excise officers on 22-12-1998, wh....

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....ppellants have contended that since the goods were still lying in the factory premises, these were not liable for confiscation. The Hon'ble CEGAT in the case of Garden Silk Miils (supra) relying on judgment of the Hon'ble High Court of Andhra Pradesh in the case of Southern Steel Limited (supra) has held that the provisions of Rule 173Q for confiscation are inapplicable for the goods still lying i....

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....uently, a cash security of Rs. 5,80,000/- which has been appropriated towards the value of the goods by the lower authority is also set aside." 4. As against the above, Revenue has not produced any evidence on record to show that the non-entry of laminated sheets in the statutory records was on account of any mala fide intention to clear the same without payment of duty. 5. As such, I ....

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....ment has come to the conclusion that 20,223 sheets were removed illicitly. The clearance made by them in this month which is of 11,560 quantity has not been considered or deducted from this figure. In this regard, reliance placed by the appellants on the citations referred above is relevant. In the case of Associated Cylinder Industries (supra) and in the case of Leather Chemical & Industries Ltd.....