2018 (8) TMI 163

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....out of common impugned Order-in-Appeal No. 126-128-CE/GZB/12 dated 29/06/2012 passed by Commissioner of Central Excise & Customs (Appeals), Ghaziabad. The appellant M/s Sandeep Manufacturing Strips is manufacturer of Copper Wire and Strips. M/s Sandeep Metal Supply, Delhi was a trader and Shri Sandeep Gupta was proprietor of M/s Sandeep Manufacturing Strips. 2. The brief facts of the case are that searches were conducted on 27.07.2010 in the appellants manufacturing premises as well as trading premises. The Officers of Revenue noticed some stock of finished goods, semi finished goods and raw materials in the manufacturer premises over and above the recorded balances. The officers found 43 Tons of Copper in the form of Copper Flats, Coppe....

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....anufacturers and traders along with the invoices issued by them and that they were not manufactured by the manufacturer-appellant. Therefore, the goods found in the trading premises were not liable for confiscation and imposition of redemption fine. He further submitted that the invoices under which the said goods were purchased were seized by the visiting officers on 27.07.2010 and were not returned to the appellants. The appellants through their letter dated 02.01.2013 wrote to the departmental officers to return the relied and non-relied upon documents such as purchased file for the financial year 2008- 09 for trading unit but the same were not returned to the appellants. He submitted that all the goods which were seized from the trading....