2016 (12) TMI 1679

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..... Shri S.V. Nair, Assistant Commissioner (AR), for the Respondent. ORDER [Order per : Ramesh Nair, Member (J)]. - The appellant is engaged in the manufacture of Brass Wire Bars, Brass Wires and 'Brass Wire Bars' having length of more than 10 feet falling under Chapter 74 of the Central Excise Tariff Act, 1985. The appellant was availing SSI exemption as provided under Notification No. 8/2....

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....ted and the Order-in-Original was upheld. Therefore, the appellant is before us. 2. None appeared on behalf of the appellant. 3. Shri S.V. Nair, Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submissions made by the ld. AR and on perusal of records, we find that the confiscatio....

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....In our opinion bona fide belief cannot be doubted for the reason that except the aforesaid goods, all other goods were under exemption. Just because the exemption notification is not applicable on one particular product, the said goods lying within the factory should not be confiscated. At the most the exemption can be denied and the same was already directed to be cleared on payment of duty after....