TaxTMI 
TaxTMI 
2013 (1) TMI 639
X X X X Extracts X X X X
X X X X Extracts X X X X
....ondent. [Order]. - Both the stay petitions are being disposed of by a common order as they arose against the same impugned order. The appellant is engaged in the manufacture of catenary copper wire. Their factory premises were visited by the officers on 13-2-2010 and 8 drums of copper catenary wire containing 14,400 MTs were found lying unaccounted outside the factory premises in fully packed a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....uthority confirming the demand of duty in respect of the said goods, confiscating the goods with an option to redeem the same on payment of redemption fine of Rs. 1 lakh. In addition, penalty of Rs. 4,74,517/- i.e., equal amount of duty was imposed on the firm u/s 11AC as also on Shri Ranjeet Gupta, MD under Rule 26 of Central Excise Rules, 2002. 3. Appeal against the above order did not suc....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lants to clear the goods clandestinely. 6. The short question required to be decided in the present appeals is as to whether the non-entry of copper catenary wire in RG-I register was with any mala fide intention. Admittedly the goods were found outside the factory premises near the gate of the factory. The appellants have submitted that the same was dead end of the road, which is between th....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... though has admitted that the goods were kept outside the factory gate but has nowhere has agreed that the same were meant for clandestine removal. I also take cognizance of the appellants submission that the said copper catenary wire was meant for supplies to railways and as such the clandestine removal of the same is a non-possibility. As such by taking into account the overall facts and circums....