2018 (3) TMI 1536

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....ee is engaged in the manufacture of M.S.Ingots classifiable under Chapter 72 of the Central Excise Tariff Act, 1985. A Show-Cause Notice dated 17.04.2008 was issued to the respondent and two employees of the respondent and M/s Shree Metaliks Ltd. alleging that the respondent assessee procuring sponge iron from M/s Shree Metaliks Ltd. against the name of the fake firm. The Adjudicating Authority dropped the proceedings. Revenue filed appeal before the Commissioner (Appeals). By the impugned order, the Commissioner (Appeals) dismissed the appeal filed by the Revenue. Hence, Revenue filed this appeal. 2. Heard both sides and perused the appeal records. 3. The ld.A.R. for the Revenue, drew the attention of the Bench to the grounds of appe....

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.... is crystal clear that the ownership of goods cannot be the reason to seize the goods rather the only reason for which the goods can be seized is the clandestine removal. The law is also very clear that the seizure can only be made for the reason of non-payment of duty on finished goods, but, in any case raw material cannot be seized unless there is wrong availment of cenvat credit, and input can be confiscated and penalty imposed in terms of Rule 15 of Cenvat Credit Rules, 2004. Under the facts and circumstances of the case and the law applicable, and also on the ground that there is no tangible evidence with the Department and the Department failed to establish the charges leveled against the assessee in the earlier show-cause no....