2007 (1) TMI 474

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of imported polyester yarn from a truck sent by one M/s. Kumar Fab, Surat, a trader. Further investigations resulted in the seizure of 7000 kgs of imported polyester yarn at the premises of M/s. Kumar Fab sent by the appellant company and discovery of shortages at the appellant company's premises and also clandestine removal by the appellant company to other parties of such imported goods. (b)     The diversion of non-duty paid imported goods was admitted by the Director of the appellant firm and corroborated by other traders who have purchased such goods. (c)     The appellant's manufacturing unit, a 100% EOU is in Surat and comes under the jurisdiction of Commissioner of Central Excise, Surat-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....emandable from them. However, he upheld the confiscation of the goods seized from the premises of Kumar Fab and also goods seized from the truck and upheld redemption fines imposed. The Commissioner (Appeals) has set aside the penalty imposed under Section 114A on the appellant company. However, he has upheld the penalty imposed on the Director of the appellant company and other parties. 5. The present appeals are questioning the confiscation of 7000 Kgs of imported yarn clandestinely removed by the appellant company and received by Kumar Fab and also imposition of penalty on the Director of the appellant Company. 6. The learned Advocate for the appellants relies on the judgment, 2004 (174) E.L.T. 25 (CESTAT-LB) Godrej Soaps....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r offences committed at other places which were in the jurisdiction of the said authority cannot be set aside. He also submits that the show cause notices are severable in respect of offences which are within the jurisdiction of the Joint Commissioner who has adjudicated the case. 8. I have carefully considered the rival submissions. The combined show cause notice cannot be held invalid totally merely on the ground that the officer who has issued the show cause notices do not have jurisdiction in respect of one of the matters involved. I find the order in the case of Godrej Soaps case is distinguishable in facts. It was a case of demand of duty, confiscation, penalty relating to one single party and the foundation for proposal of pe....