2021 (11) TMI 115

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he period 01/01/2009 to 09/07/2009, is assailed in this appeal. 2. Facts of the case, in a nutshell, is that appellant was engaged in the activity of labelling, relabeling, packing, repacking of perfumes, cosmetics and skin care imported products. Basing on information, raid was conducted by the Officers of the Central Excise at Appellant's Bhiwandi warehouse and apart from recording statements of people working over there, seizer of certain goods including MPR labels, stickers, cartoon boxes, scotches tape of "Tarz" (appellant brand) including computer printers, ribbons etc. were made. Appellant was put to show-cause for carrying out manufacturing activities as per Chapter Note 5 of Chapter 33 of the Central Excise Tariff Act. Matter was ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e reported in 2004 (174) ELT 25 (Tri- LB) in the case of Godrej Soaps Vs. CCE, decision of the Larger Bench of this Tribunal, wherein it has been held that when demand gets dropped on any account, penal provisions cannot survive against the assessee, for which confirmation of redemption fine by the Commissioner is required to be set aside, since it is penal in nature. 4. Learned Authorised Representative for Respondent-Department Mr. N.N. Prabhudesai, on the other hand submitted that ample evidence was collected by the Respondent-Department Officials including photographs and confessional statement of the staff of the appellant working in the warehouse at Bhiwandi, which place was also clearly held by the Commissioner as a not a bonded war....