TaxTMI 
TaxTMI 
2019 (11) TMI 1347
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....og (Prop. Smt. Sanjaya Devi), SSI unit is engaged in the manufacture of various types of batteries inverter battery, tubular battery, automotive battery, etc. which are dutiable. They are located at H-95 and H-1-76 (adjoining plot), RIICO Industrial Area, Ajeetgarh, Sikar, Rajasthan. Another unit, M/s Seva Metal (Prop. Mohan Lal Yadav) is located at H-1-79, RIICO Industrial Area, Ajeetgarh, Sikar engaged in the manufacture of lead plates etc. 3. On 31.07.2014, search and seizure was conducted under panchnama at the premises of appellant and found that the appellant was not registered with the Department and was running plant for manufacturing batteries under the brand name "Seva‟ and "Solar‟, lead plates and other materials als....
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.... they are not maintaining stock register. Batteries are being sold as per the requirement of the customer. 4. Search was also conducted by the officers simultaneously in the premises of M/s Seva Metal located at H-1-79, RIICO Industrial Area, Ajeetgarh, Sikar, the factory was found locked. One person namely Shri Krishna Kumar Yadav, on being called by the officers introduced himself as brother of Shri Mohan Lal Yadav, who is the owner of M/s Seva Metal. Search was conducted in presence of Shri Krishna Kumar Yadav who informed that in the premises of M/s Seva Metal, finished goods and raw material of M/s Seva Udyog were stored. No work/ process relating to manufacturing of goods was being done in the premises. The officers physically verif....
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....e seized goods on release should be entered in the stock register and be cleared on payment of applicable duty. On furnishing of bond/ bank guarantee the goods were released on 17.09.2014. 7. Thereafter, Revenue issued show cause notice dated 28.01.2015 demanding duty on batteries of various types, 812 in number (606 + 206) valued at Rs. 44,78,933/- (Rs. 34,76,658/- + Rs. 10,01,275/-) with further proposal to impose penalty with further proposal to appropriate the duty of Rs. 1,51,359/- already deposited during investigation. Penalty was further proposed under Rule 26/27 of Central Excise Rule on Shri R. S. Yadav and Shri Mohan Lal Yadav. Vide another show cause notice confiscation and penalty was imposed. 8. The show cause notice was ad....
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....us redemption file of Rs. 11,19,733/- was imposed. Further, penalty of Rs. 5,53,596/- was imposed under Rule 25 of Central Excise Rule and further appropriating the amount already deposited of Rs. 1,51,359/-. Further, penalty of Rs. 5,000/- each on individuals Shri Ram Swaroop Yadav, Manager and Shri Mohan Lal Yadav under Rule 27 of the Central Excise Rules, 2002 was imposed. 9. Being aggrieved with the order-in-original No. 03/CE/demand/ 2017-18 dated 17.05.2017, the appellant preferred appeal before the Commissioner (Appeals) on various grounds mainly on the contention that the seized goods were not in finished stage / condition, hence not liable for confiscation. In support of this contention, they relied on the observation of the Reven....
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.... the appellant had sold 162 + 88 batteries from the seized stock and thus this contention is contrary to their stand, that the batteries are not in finished state. It was also noticed by the Commissioner (Appeals) that appellant has deposited Central Excise duty + interest for the period 01.04.2013 to 31.07.2014 (as observed in order-in-original No. 04/CE/demand/2017-18 dated 18.05.2017). Further, the Commissioner (Appeals) was pleased to allow the appeal in part, reducing the amount of redemption fine from Rs. 11,19,733/- to Rs. 7,50,221/- and penalty from Rs. 5,33,996/- to Rs. 2,69,552/-. 10. Being aggrieved, the appellant-assessee is before this Tribunal. 11. Learned Counsel for the appellant urges that as the appellant is holding BIS....