2013 (11) TMI 1168

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....ers. In the factory of Tanja Iron and Steel Co., the stock of leaf springs valued at Rs.2,76,58,852/- was found, which was not recorded in the RG-I Register and have been placed under seizure. In respect of the seized goods, show cause notice has been issued, which is not the subject matter in these appeals. In the premises of the trading company, M/s.Taneja Brothers, leaf springs valued at Rs.25,44,508/- were found and since no duty paying documents could be produced , the same were placed under seizure. Subsequently, a show cause notice was issued to M/s. Taneja Brothers as well as to M/s.Taneja Iron and Steel Co. for confiscation of the seized goods under Rule 25 (1) of the Central Excise Rules, 2002 and also for imposition of penalty on....

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.... also not sustainable, that the goods seized from the traders premises could not be confiscated under Rule 25(1) as Taneja Brothers is neither manufacturer nor registered dealer and in support of this argument, he cited the judgements of the Tribunal in the case of Balaji Trading Co. reported in 2013 (290) ELT 200 (Delhi). He, therefore, pleaded that the appellant have strong prima facie case and requirement of pre-deposit of penalty may be waived for hearing of the appeal and its recovery may be stayed till the disposal of the appeal. 5. Shri S. Bector, ld. Departmental Representative, pleaded that show cause notice though issued after expiry of six months, had been issued only after the period for issue of show cause notice prescribed i....