2010 (5) TMI 414

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the Respondent. [Order]. - M/s. Ketan Textile Company is a 100% EOU engaged in the manufacture of crimped texturised yarn. During the visit of the officers to the unit, shortage of 14,409.3 kgs of POY and 70.33 kgs of waste yarn was detected. Shri Shailesh J. Parekh, Proprietor of the unit admitted that he had sold the goods without payment of excise/customs duty and without invoice to Shri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e same were non duty paid. Therefore he submits that the penalty has been rightly imposed. In the written submission it has been stated that there was no seizure or confiscation in this case and department has not shown any evidence that the appellant had any knowledge or reasonable belief that concern goods were liable to confiscation. In the absence of seizure and confiscation of the offending g....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fiscation. Having purchased goods knowingly on duty liability has not been discharged, the appellant cannot plead ignorance of law and claim that the department has not produced evidence to show that he knew or he had reason to believe that goods are liable to confiscation. In this case goods were not available for confiscation but if they were available, definitely they were liable to confiscatio....