2015 (10) TMI 1646

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....ER The appellant is in appeal against the impugned order wherein the goods have been confiscated and allowed to be redeemed on payment of redemption fine and duty and penalties have also been imposed. 2. The brief facts of the case are that the appellant started activity of drawing of wire from the wire rod in the month of December, 2010 and in March, 2011 investigation was conducted in the....

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....o be seized. He further submits that as their production was not so much they did not seek registration from the Central Excise department. Therefore, the impugned order is required to be set aside. To support his contention, he relies on the decision of the Tribunal in the case of Shanti Fasteners v. C.C.E., Jalandhar - 2005 (192) E.L.T. 172 (Tri. - Del.) which is affirmed by Hon'ble Punjab & Har....