2017 (7) TMI 791

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.... the Revenue ORDER Per: Shri P. K. Choudhary The facts of the case in brief are that on 21.06.2013, the DGCEI officers visited the factory premises of the appellant and recovered some documents and seized non-duty paid finished and semi-finished goods, inputs from a godown located in an unregistered place outside the factory premises. The said godown is located adjacent to the registered ....

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....on receipt of the Superintendent's permission. It is submitted that they had not illegally stored the goods since the Range Superintendent permitted such storage. It is also submitted that the seized goods were recorded in their records and documents and stored in a godown outside the factory premises as per the Superintendent's permission and therefore, there is no removal of the goods an....

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....tory are separated by public road, railway line or canal, the Commissioner of Central Excise may, subject to proper accountal of the movement of goods from one premise to other and such other conditions and limitations, allow single registration." In the present case, the appellant stored the goods outside of the factory premises without the permission of the Commissioner in violation of the pr....

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....ich would not be applicable in the facts and circumstances of the present case. Regarding the demand of duty on the goods and inputs, it is required to be verified as to whether the said goods are cleared on payment of duty subsequently. In any event, considering the facts and circumstances of the case, the amount of redemption fine should be reduced and a token penalty should be imposed. 7. In....