2018 (4) TMI 826

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.... the Respondent. Per. B. Ravichandran: - The appeal is against order dated 22/09/2017 of Commissioner (Appeals), New Delhi. The appellant is a small scale unit engaged in the manufacture of DVD players. Certain verifications were conducted in the premises of the appellant in May, 2011. It was found that raw materials valued at Rs. 4,87,749/- and finished goods valued at Rs. 1,08,900/- were not....

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....ovision to confiscate raw material as none of the requirements of Rule 25 are fulfilled for such confiscation. The Original Authority clearly recorded that the raw materials were not manufactured goods of the appellant. They were procured by them. There is no irregularity linking the raw material to any clandestine manufacture of non-duty paid clearances. As such, he submitted that the seizure and....

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....uty paid nature of the raw material has not been established by document. On careful consideration of the provision of Rule 25, I note that none of the 4 categories of offence mentioned in the said rule is applicable to the present case in respect of raw materials. The appellant is not the manufacturer or dealer or availed any benefit out of such material. The appellant was not liable to pay duty ....