2016 (4) TMI 282

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....d B. Ravichandran, Member (T) For the Appellant : Mr S S Dabas Adv For the Respondent : Mr S Nanthuk, DR ORDER Per B Ravichandran The present appeal is against the order dated 21.07.2006 of Commissioner (Appeals) Central Excise- Bhopal. The appellants are engaged in the manufacture of Khandsari Sugar. In January 2005 they have put up a boiler and vaccum pan for manufacture of sugar.....

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....he Commissioner (Appeals) upheld the order except for modification of the redemption fine to Rs. 40,000/- and penalty to Rs. 25,000/- on the appellant. In another Appellate Order dated 24.07.2006, the penalty on the Director was reduced to Rs. 20,000/-. Aggrieved by these orders, the appellants filed these two appeals. 2. We have heard both the sides and perused the appeal records. 3. We fin....

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.... He submitted that there is no violation of any provisions of law to justify seizure and confiscation of the impugned goods. There is no determination of any duty liability or any violation of the provisions which will occur on such duty liability not being discharged. Regarding non-registration after switching over to khandsari sugar to vaccum pan based sugar production it is the case of the appe....