2009 (3) TMI 814

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....am, DR, for the Respondent. [Order]. - The relevant facts of the case, in brief, are that the appellants are engaged in the manufacture of V.P. Sugar and molasses, classifiable under Chapter 17 of the Schedule to the Central Excise Tariff Act, 1985. On 12-1-2005 the Central Excise Officers visited the appellants' factory and verified stock of finished goods. They ascertained excess quantity ....

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....Rs. 20,000/- and Rs. 50,000/- respectively. 2.1 Learned Advocate submits that there was no proposal of confiscation of the goods in the show cause notice and, therefore, confiscation of goods and imposition of penalty are totally bad in law. He, further, submits that the excess quantity of molasses was found due to foam and, therefore, demand of duty is not justified. He relied upon the fo....

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.... 4. After hearing both the sides and on perusal of the records, I find that show cause notice proposed for demand of duty of Rs. 3,45,915/-under Section 11A of Central Excise Act, 1944 and imposition of penalty under Section 11AC of the Act. It is revealed from the show cause notice that the seized goods were released provisionally. Therefore, duty would be paid at the time of clearance of....