2019 (6) TMI 360

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.... (TECHNICAL) For Appellant: Shri Willingdon Christian (Advocate) For Respondent: Shri A. Mishra (AR) ORDER Per: Ramesh Nair The appellant is a 100% EOU and is engaged in the manufacture of Polyester Filament Yarn falling under Chapter 54 of the Central Excise Tariff Act, 1985. The appellant's factory premise was searched by the Central Excise Officers on 25.02.99. During the course ....

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....,054.00 under Rule 209 of C.Ex.Rules, 1944. As the goods are not physically available for confiscation, I impose a redemption fine of Rs. 25,00,000/- (rupees Twenty five Lakhs Only) on M/s Goyal Synthetics Pvt. Ltd (100% EOU), Block No.100-A & B, Mota Borsana, Tal. Mangrol, Kim, surat in lieu of confiscation under Section 34 of the Central Excise Act, 1944. b) I impose a penalty of Rs. 80....

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....ng aggrieved by the order in original, the appellant filed present appeal. 2. Shri. Willingdon Christian, Ld. Counsel appearing on behalf of the appellant submits that in the case of 100% EOU, the confiscation to goods under Rule 209 and confiscation of Land, Building, Plant and Machinery under Rule 173 Q(2) is not applicable. He submits that the imported raw materials which were found unrecord....

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.... 173Q(2) is not applicable to the 100% EOU. He placed reliance on the following judgments: • Ravi Entreprises 2004 (170) ELT 443 (T) • Avanti LPG India Ltd 2004 (166) ELT 186 (T) • Suresh Metal Tubes Pvt. Ltd 2009 (245) ELT 851 (T) • Vijayanand Textiles Mills (P) Ltd 2015 (321) ELT 231 (A.P.) • Deccan Granites 2003 (54) RLT 551 (CEGA....