2016 (8) TMI 621

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....ed Representative DR) - for the Respondent ORDER The appeal is against order dated 14/08/2015 of Commissioner (Appeals), Raipur. The appellants are engaged in the manufacture of motor vehicle parts. Certain investigations were conducted in January 2013 by the officers. It was revealed that the appellants were buying various auto parts from different places, affixed their brand and MRP, after....

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....mmissioner (Appeals) vide the impugned order upheld the original order.   2. The learned Counsel for the appellant mainly submitted on the following ground  :- (a) there is no provision to seize and confiscate raw materials valued at Rs. 4,00,240/-. He relied on Tribunal's decision in Anchal Prints Pvt. Ltd. vs. CCE, Surat - I reported in 2009 E.L.T. 117 (Tri. - Ahmd.); ....

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..... He submitted that redemption fine and penalty of 15% and 10% respectively, is normal and justified. The appellants are engaged in this process of manufacture for the past many years and, hence, cannot claim ignorance of legal provisions. 4. Heard both the sides and examined appeal records. The admitted facts of the case are that the appellants are liable for Central Excise duty on the repacke....

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.... also considering the fact of overall duty liability, the redemption fine imposed can be reduced to Rs. 10 lakhs and the penalty accordingly may be reduced to Rs. 5 lakhs in the facts and circumstance of the case. 6.  Regarding the plea of the appellant to allow Cenvat credit on the inputs, I find that this issue has not been the subject matter or proceedings before the Original Authority.....