2012 (11) TMI 76

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....stt. Commissioner (A.R.) for the Department Per Shri S. K. Gaule : Heard both sides. The appellant filed this appeal against the Order-in-Original No. 20/2006 dated 30.08.2006. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of mosquito repellant coils falling under Chapter 38 of CETA, 1985 from the processed inputs received from their sister un....

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....ommissioner confirmed the demand of duty and confiscated the goods seized from the premises of Shed No. C-1 (C &D) and C-2 (C & D) and their customers godown. However, he has redeemed the goods on fine of Rs.2.00 lakhs & 10.00 lakhs respectively. He has also imposed a penalty of Rs.6,70,000/- under Rule 25 of Central Excise Rules, 2002. Aggrieved by the same, the appellants are in appeal. 3.....

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....he show-cause notice, we find that the proceedings were initiated against the appellants on the ground that they have not got the Shed No. C-1 (C &D) and C-2 (C & D) registered and the duty paid on the goods manufactured at Shed No.B-5 (A & B) & B-6 (A& B), is illegal. It is not in dispute that the duty has been paid on the impugned goods. This aspect is recorded as illegal duty in Para 8 of the s....