2008 (7) TMI 127

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.... Respondent. [Order]. - The appellants M/s. Sivasakthi Textiles cleared its finished goods 'grey cotton fabrics' without payment of duty and without following the central excise formalities during the period 8/03 to 1/04. Following interception of a consignment of such non-duty paid goods cleared by the appellants on 14-1-04, detailed investigation was conducted. After due process of law, a sho....

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.... have decided that when the duty evaded was paid before issue of show cause notice, no penalty or interest was liable to be paid. As regards the fine imposed, it is argued that the seizure was on presumption that the same would be cleared without payment of duty. The goods were not liable for seizure or confiscation as the goods were seized from inside the factory. 3. The ld. SDR submits that t....

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....distinguished the ratio of Rashtriya Ispat Nigam Ltd. v. CCE, Visakhapatnam reported in 2003 (161) E.L.T. 285 (Tri.-Bang.) in the cases cited by the appellants on the basis that those judgments had dealt with Section 11A, Section 11AC and Section 11AB as they stood prior to 11-5-01. Therefore the ratio of those judgments did not apply to the instant case. 4. I have carefully considered the case....