2007 (10) TMI 123

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....g for the appellants submits that after filing the appeal and the stay petition before the Tribunal, they have been compelled to deposit the entire amount of duty, fine and penalty, as confirmed by the impugned orders by the jurisdictional Central Excise authority. As such, the stay petition has become infractuous. The same is disposed of accordingly and I also decide the appeal itself with the co....

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.... in the show cause notice against the appellants for confirmation of demand and confiscation of excess seized goods and imposition of penalty. The said show cause notice culminated into an order passed by the Assistant Commissioner confirming duty of Rs. 54,688/-. He further confiscated the goods with an option to the appellant to redeem the same on payment of redemption fine of Rs. 85,000/-. Pena....

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....hen the goods were not redeemed and cleared by them. This happened when the stay petition was pending before the Tribunal. In any case, the confirmation of demand of duty in respect of the seized goods which are lying in the factory premises is against the basic excise law. In any case, I find that it is not the revenue's case that the said goods were meant for clandestine removal. As regards find....

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....se in respect of the same under the provision of Section 11A of the Central Excise Act, 1944. These raw materials are not manufactured by the appellants. I fail to understand as to how their non-entry in the statutory records made the appellant liable to pay duty of excise in respect of the same. Even the confiscation of the same under the provisions of Rule 25 of the Central Excise Rules, 2002 is....