2017 (12) TMI 375

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i R.S. Sharma, Advocate - for the appellants. Shri S.K. Bansal, Authorized Representative (DR) - for the Respondent. ORDER Per: B. Ravichandran The main appeal is by the assessee against order dated 12/06/2015. The limited point of grievance is the non-sustainability of seizure and confiscation of paper sheets valued at Rs. 2,03,800/-. The learned Counsel for the appellant submitted du....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....goods were processed or semi-processed goods meant for manufacture and clearance of packaging material, boxes, calendars, cards, posters etc. without payment of duty. On this ground the seizure and confiscation was upheld. We note that the reasoning adopted in the impugned order is not legally sustainable. The products were neither identified by their classification or excisability, after due manu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....enalty shall accordingly be reduced in proportion. 3. The second appeal is by Shri Anil Narang, who is the Manager of the main appellant's unit. He was imposed penalty of Rs. 49,088/- by the Original Authority under Rule 25 which was reduced by the impugned order, to Rs. 10,000/-. The learned Counsel submits that he is a paid employee of the appellant's unit and had no personal interest or prof....