2018 (8) TMI 789

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....ne and penalty. Certain penalties on the co-appellants were also imposed. Demand of excise duty was also confirmed against the appellant. 2. Brief facts of the case are that an investigation was conducted on 07.04.2011 at the factory premises of M/s Shree Ganesh Udyog and M/s Shree Ganesh Industries. During the course of search, certain goods namely raw material i.e. resin, finished goods namely plastic granules, PVC Pipes, Wires and Cables were found which were seized under panchnama and various statements were recorded. On the basis of the statements and panchnama, a show cause notice was issued to the appellants to confiscate the seized goods and to impose redemption fine and penalties on the appellants. The said show cause notice was a....

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....submits that in the show cause notice, the items mentioned at column 5 were not called to show cause notice to be release after confiscation and on payment of redemption fine. In fact, the items mentioned at Sl. No. 6 which were seized in the factory premises of M/s Kalinga Cables & Pipes, E-648, DSIDC Industrial Area, Narela, Delhi were proposed to confiscate and to be release on payment of redemption fine and penalty to the appellant namely M/s Shree Ganesh Industries. In fact, said wires and cables does not belonging to the appellant. Therefore, redemption fine and penalties imposed on M/s Shree Ganesh Industries is not sustainable. Consequently, penalty on co-appellant is also not imposable. For the seizure of goods in the factory premi....

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.... merely for typographical error, in name of the appellant, the appellant cannot be absolve from their liability. As the machinery available in the factory of the appellant was manufacturing branded goods in the brand name of third party. Therefore, they are not eligible to avail the benefit under Notification No. 8/2003-CE dated 01.03.2003. As the appellant has not registered with the Central Excise Department, therefore, the appellant is claiming the branded goods clandestinely. Therefore, the duty is rightly demanded. Moreover, during the course of investigation, it was found by the authorities from the various statements that the appellant is manufacturing branded goods. Therefore, the seized goods are liable for confiscation and duty is....

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....a brand PVC Pipes and Cables of Rs. 20,15,710/-, Calcium Carbonate CPW, Resin amounting Rs. 9,61,200/- and PVC Granules and Packing materials PVC Scrap amounting Rs. 1,00,000/- cannot be confiscated without issuance of the show cause notice. Therefore, I hold that confiscation of the said goods is bad in law. Accordingly, the said goods cannot be confiscated in the hands of the appellant. Therefore, redemption fine and penalties are set aside on M/s Shree Ganesh Industries and Sh. Ashok Kapoor, Partner thereof on account of confiscation. 9. With regard to seizure of goods in the case of M/s Shree Ganesh Udyog, I find that the goods seized are Kalinga brand wire & Cables to the tune of Rs. 19,39,910/-, plastic granules amounting to Rs. 1,31....