2018 (7) TMI 403

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....) - FOR THE RESPONDENT(S) ORDER Per SHRI P.K. CHOUDHARY Briefly stated the facts of the case are that the appellant is engaged in the manufacture of various grades of bulk tea which are exempted from Central Excise Duty. During the period from 2010-11 to 2012-13, the appellant had purchased raw coal from different suppliers who were local dealers of coal. The invoices issued by such de....

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....ner (Appeal) upheld the adjudication order only to the extent of confiscation of seized coal and the penalty and also upheld the demand of service tax alongwith interest and penalty. Further, he held that the appellant is liable for penalty of Rs. 5,000/- under Rule 27 of the Central Excise Rules, 2002. 3. Heard both sides and perused the records. 4. The Ld. Counsel for the appellant submitt....

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....producer. Hence, the confiscation of goods and imposition of fine and penalty is not justified. Further, the demand of Service Tax is without examining the records and documents. The Tribunal in the case of G.N. Altech (supra) held as under: 2. ....Reliance has been placed upon the Tribunal's decision in the case of Nucor Wires Ltd. v. Commissioner of Central Excise - 2001 (138) E.L.T. 646 (Tri....

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....ership, as buyer is not covered by Rule 173Q(1). Therefore, liability of confiscation under Rule 173Q(1)(a) on a manufacturer is a continuous liability, till, 'removes' is completed and does not lie after completion i.e. after receipt and any change of ownership from the manufacturer to an independent buyer on payment of full consideration towards duty and or sale price of goods. If the goods are ....