2007 (10) TMI 532

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....an, Advocate, for the Appellant. Shri Sameer Chitkara, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Learned Advocate Shri B.L. Narasimhan appearing for the appellants does not dispute the duty confirmation of Rs. 5,59,100/- confirmed by the lower authorities on the finding of clandestine removal  but submits that inasmuch as the entire duty was deposited....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....here is no provision for confiscation of raw materials or semi-finished goods and Rule 173Q/Rule 25 provides for confiscation of finished goods only. For the above proposition, reliance has been placed on the decision of the Tribunal in the case of Birla Yamaha Works v. C.C.E., Meerut reported in 2005 (183) E.L.T. 194 (Tri-Del.). We agree with the learned Advocate that Rule 25, under which the sem....