2018 (7) TMI 774

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....R) for respondent ORDER Per: S.K. Mohanty These appeals are directed against the impugned order dated 16.02.2018 passed by the Commissioner of Central Excise (Appeals), Mumbai-I. 2. Brief facts of the case are that M/s Nakoda Ferromet (Appellant No.1) is engaged in trading of defective S.S. Scrap and is also registered with the Central Excise Department as a 1^st stage dealer. The DGCE....

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....m the same on payment of fine of Rs. 3,68,042/-. The said order also imposed penalties of Rs. 1,50,248/- each on the appellants No. 1 & 2 under Rule 26 of the Central Excise Rules, 2002. On appeal against the said adjudication order, the learned Commissioner (Appeals) vide impugned order has upheld the adjudged demands confirmed against the appellants. Hence, these appeals were preferred before th....

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....corded in the impugned order and further submits that since the appellants have wrongly issued the invoices in respect of the goods, which were actually not supplied to the buyer, the appellants are exposed to the penal consequences provided in the statute and that denial of credit/confiscation of goods by the authorities below are in conformity with the statute provisions. 5. Heard both sides ....

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....T Credit is set aside. 6.1 Section 119 of the Customs Act, 1962 provides for confiscation of smuggled goods, when any other goods were used for concealing the same. It is not the case of Revenue that the appellant had used any other goods to conceal the offending goods i.e. "scrap in pressed bundle or loose scraps". Thus, confiscation of goods under Section 119 ibid is not proper and justified ....