2018 (11) TMI 903

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.... Present for the Appellant: Shri. S.C. Kamra, Advocate Present for the Respondent: Shri. S.K. Bansal, D.R. ORDER PER: ARCHANA WADHWA As per facts on record, the appellant is engaged in the manufacture of various types of paper tissues, paper hand towels, paper face tissues etc. by cutting and slitting jumbo rolls of paper and were not registered with the Central Excise Department and....

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....ntral Excise Tariff Act, 1985. Inasmuch as the appellant was clearing their final product without payment of duty, the visiting Officers seized the raw-materials as also the final product on the ground that the same are also likely to be cleared by the appellant without payment of duty. 3. In the above background proceedings were initiated against the appellant for confiscation of the seized ra....

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....r reported in 2018 - TIOL - 2486 - CESTAT - Delhi, held that the activities undertaken by the appellant amounted to manufacture. The said view was undertaken on the basis of subsequent decision of S.C. in the case of Servo Med. Industries - 2015 TIOL 103 (SC) CX. However, in the present case, he submits that during the relevant period i.e. date of visit of the Officers there was Supreme Court deci....

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.... penalty. 5. Countering the arguments, ld. A.R. submits that the issue of manufacture stands settled against the assessee, in their own case. As such, he submits that the goods seized from the appellants premises, which were likely to be removed without payment of duty, stands justifiably confiscated. 6. After appreciating the submissions made by both the sides, we note that the issue of 'ma....