2018 (5) TMI 13

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....i S J Vyas, Advocate For Respondent(s):  Shri S N Gohil, Authorised Representative Per: Dr D.M. Misra, Heard both sides. 2. This is an appeal filed against OIA-RAJ-EXCUS-000-APP-205-206-16-17 dt 17/03/2017 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeal)-RAJKOT. 3. Briefly stated the facts of the case are that during the course of search carried ou....

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....on to redeem the same on payment of fine of Rs. 5,00,000/- and penalty of Rs. 25,000/- on the appellant and personal penalty of Rs. 5,000/- on the Director was also imposed. Aggrieved by the said order, the appellants filed appeals before the Ld Commissioner (Appeal), who in turn, partly allowed the appeals by reducing the redemption fine and penalty. Hence, the present appeals. 4. The Ld Advoc....

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....tion of the goods lying in the premises of M/s Godlcoin Polyplast at Survey No 37 situated nearer to the factory premise of the appellant. It is not in dispute that the appellant vide their letter dt 21.1.2014 has informed the jurisdictional Range of Superintendent, Central Excise, about their intention to store the said 1365 boxes of food containers at the premises of their sister concern at M/s ....