2016 (3) TMI 1160

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....ondent. ORDER The appellants are in appeal against the impugned order confirming duty on scrap, confiscation of raw material, semi-furnished goods, finished goods and imposing penalty both of the appellants. 2. The facts of the case are that M/s. Rinox Engineering is the principal manufacturer and exporter of goods namely steel railing. They have appointed M/s. Euro Railing as job worker l....

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....crepancy in the documents and goods were not covering the challans sought to be confiscated and for imposition of penalty of both the appellants under Rules 25 and 26 of the Central Excise Rules, 2002. Both the authorities below demanded duty on scrap and imposed redemption fine on M/s. Rinox Engineering and imposed penalty of both the appellants. Aggrieved from the said order, the appellants are ....

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....(Tri.-Del.). He further submitted that it is not alleged in the show cause notice that the appellant was having mala fide intention not to pay duty on the goods which were found at the premises of job worker without cover of any challans/invoices, therefore, goods cannot be confiscated as held by the High Court of Punjab and Haryana in the case of Vee Gee Faucets Pvt. Ltd. - 2015 (329) E.L.T. 76 (....

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....nefit of the same shall be given to the appellant. 7. I find that in this case the goods which were found without cover on invoice/challans during the investigation have been exported and on verification report has obtained from the Revenue which also certified that goods in question were ultimately exported. Further, I find that there was no mala fide intention of the appellant to defraud t....