2015 (3) TMI 128

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....spondent : Shri Yashpal Sharma, DR JUDGEMENT PER: R.K. Singh; The appellants have filed stay applications alongwith appeals in these cases against Order-in-Original No. 06/Comm/Fbd/CX/2013 dated 30.07.2013 in terms of which demand of Rs. 1,42,82,986/- was confirmed alongwith interest and equal mandatory penalty against M/s. Chirag Electronics (C.E.) holding that M/s. Chirag Packing machin....

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....ods and exported goods has not been excluded while computing the impugned demand. (iii) The seizure was not based on any sustainable ground and the semi finished goods can not be seized. 4. We have perused the impugned order. As regards the clubbing, we find that the impugned order has fully taken into accounts the facts like unity of control, financial flow back, absence of manufacturing fa....

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....unit, the seizure and subsequent confiscation is also clearly sustainable as has been brought out by the adjudicating authority. The appellants contention that semi finished goods can not be seized is totally devoid of any legal basis as Section 110 of Customs Act (Made applicable to Central Excise Act 1944 by virtue of Section 12 thereof) nowhere debars seizure of semi finished goods if they are....

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.... of Ms. Hemlate Parasher to penalty is not questionable. 6. It is however seen that the adjudicating authority has not dealt with the appellants' contention that the value of the traded goods and the goods exported is not includible (but has been included) for the purpose of computation of the impugned demand. 7. Thus, we find no infirmity in the impugned orders except to the extent that the....