2014 (6) TMI 25

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....the present appeal is to absolute confiscation of Indian currency of Rs.3,22,540/- (Rupees three lakh twenty two thousand five hundred and forty only) recovered from the residential premises of the appellants on 15.12.2006. As per Revenue, the said currency is the sale proceeds of gutka, which was being manufactured by the appellant's upto November, 2006. The appellant, during the course of invest....

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.... in terms of Rule 26 of Central Excise Rules, 2002. 4. For confiscating the currency in terms of Section 121 of Customs Act, 1962, which stands made applicable to the Central Excise law, it has to be first concluded that the same was actually the sale proceeds of the clandestinely sold excisable goods. The law in detail was discussed by the Tribunal in the case of Ramachandra Vs. Collector of B....

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....n the case of Malar Vs. Collector of Customs & Central Excise, Trichy [1987-10-LCX-0054] as also to a decision of the Tribunal in the case of Pandit DP Sharma Vs. CCE, Calcutta [2001 (137) ELT 692 (Tri. - Cal.)], it stands held that the onus to prove that the Indian currency in question is the sale proceeds of the clandestinely removed goods is upon the Revenue, which is required to be discharged ....