2013 (10) TMI 721

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....tative (Jt. CDR) ORDER Per. Rakesh Kumar :- The appellant are a SSI unit engaged in manufacture of Locks and ignition switches. Their unit alongwith the unit of M/s A.R. Spares Pvt. Ltd. and M/s Star Hind Lathe Works engaged in manufacture of automobile components were searched by the Central Excise officers on 10/12/10. On the date of visit to the appellants factory i.e. 10/12/10, the v....

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....he other units were also confiscated and the penalties were imposed, but in this appeal we are not concerned with the goods seized from other group units. On appeals being filed by M/s Flyco Auto Pvt. Ltd. and also by the Department, before the Commissioner (Appeals), the Commissioner (Appeals) by the impugned order, enhanced the penalty to Rs. 65,000/- but maintained the redemption fine. He, howe....

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....on-accountal of the raw material and the finished goods, there is no contravention of Central Excise Rules so as to attract confiscation of goods and penalty and that in this regard, she relies upon the judgments of the Tribunal in the case of Dayal Industries vs. CCE, Delhi - II reported in 2006 (199) E.L.T. 237 (Tri. Del) and also in the case of CCE, Rajkot vs. Equity Bearing Pvt. Ltd. reported ....

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....ectly been imposed. He, therefore, pleaded that this is not the case for waiver from the requirement of pre-deposit. 5. I have considered the submissions from both the sides and perused the records. 6. The only basis for confiscation of the goods is that the appellant were required to maintain the statutory Central Excise records and the seized goods were not accounted for. However, it is no....