2018 (5) TMI 1502

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....) Per: Dr. D.M. Misra Heard both the sides. 2. This is appeal filed against order-in-appeal No. AHM-EXCUS-003-APP-041-042-17-18 passed by Commissioner (Appeals-I) Ahmedabad. 3. Briefly stated the facts of the case are that the appellant are engaged in the manufacture of MS Sheet, MS Pipes falling under Chapter 73 of Central Excise Tariff Act, 1985. During the course of search of their ....

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....e same on payment of fine, and duty involved on the same with equal penalty; also, the duty on the goods found in the premises of Super Trader confirmed with interest and penalty. Aggrieved by the said order, the appellant filed appeal before the Ld. Commissioner (Appeals), who in turn, rejected their appeals. Hence, the present appeal. 4. Ld. Consultant, She Tiwari, for the appellant submits t....

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....remises of their buyer, namely, M/s Super Traders, a fact not controverted by the appellant. Therefore, confiscation of the goods has been rightly directed by the adjudicating authority and confirmed by the Ld, Commissioner (Appeals). 6. Heard both the sides. 7. I find that undisputedly excess stock of 120.65 MT of MS Sheets, Scrap and MS Pipes was found during the course of the visit of the....