TaxTMI 
TaxTMI 
2013 (8) TMI 499
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....llant in this case are trading premises of Oswal Woollen Mills dealing in various textile items. As part of their trading activity, they got Polyfil quilts manufactured through two manufacturers M/s Sea Rose Exim (P) Ltd., Ludhiana and M/s Anmol Knitters (P) Ltd., Ludhiana on job work basis as per their specifications. The quilts are cleared by M/s Sea Rose Exim (P) Ltd. and M/s Anmol Knitters (P)....
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....fil quilts cleared by them to the appellant, the stock of Polyfil quilts found with the appellant would also be liable for confiscation. On this basis, after issue of show cause notice, the jurisdictional Assistant Commissioner vide order-in-original dated 14/1/10 confirmed the demands of the above-mentioned duty against M/s Sea Rose Exim (P) Ltd. and M/s Anmol Knitters (P) Ltd. alongwith interest....
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..... Rupinder Singh, Advocate, the learned Counsel for the appellant, pleaded that the appellant were not aware that the quilts being cleared by their job workers were not eligible for duty exemption under Notification No. 30/2004-CE, that they were under bonafide impression that the goods are fully exempt from duty and that in view of these circumstances, confiscation of the goods under Rule 25 of t....
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...., hence, the goods would be liable for confiscation under Rule 25 (1) (a) of the Central Excise Rules, as for confiscation of the goods under Rule 25 (1) (a), the intention to evade the payment of duty is not required to be proved. I, therefore, uphold the confiscation of the goods, in question. However, as regards penalty on the appellant under Rule 26, for this purpose there must be evidence on ....