2018 (2) TMI 639

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.... officers to the Appellant's factory on 02.7.2009, excess stock of 306 transformers valued at Rs. 98,08,900/- involving duty of Rs. 8,08,254/- was noticed. Since these goods were not accounted for in the RG-1 Register, the same were seized and provisionally released to the Appellant on execution of a bond and bank guarantee. Show cause notice was issued to the Appellant proposing confiscation of these transformers under Rule 25 of the Central Excise Rules, 2002 and proposal for imposition of penalty. On adjudication, the ld. Commissioner directed confiscation of the goods with an option to redeem the same on payment of fine of Rs. 24,52,225/- and imposition of penalty of Rs. 8,82,253/- under Rule 25 of the CER, 2002. Hence, the present Appe....

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....e Transformers Pvt. Ltd. In support, he has enclosed zerox copy of the identification plate reflecting the manufacturer's name, serial number, technical specification etc. that were affixed invariably on each and every transformer. Further, he has submitted that all these transformers were cleared later by M/s Danke Transformers Pvt. Ltd. on payment of appropriate duty. The same procedure has been followed for the excess quantity of 64 transformers manufactured on job work basis by them for M/s Danke Transformers Pvt. Ltd. Further, he submits that since control panel of testing at Danke Transformers Pvt. Ltd. was temporarily not working, therefore, all these transformers were sent to the Appellant's premises for carrying out testing/inspect....