2008 (10) TMI 139

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....in manufacture of ferrous and non-ferrous ingots (aluminium alloy ingots), for which raw material of aluminium scrap, silicon scrap and copper scrap are required. The petitioner availed Cenvat credit for the inputs under the Cenvat Credit Rules, 2004. The inputs received were entered into a register. On physical verification conducted by the representatives of the Department on 15.9.2008, certain records, hard disc and floppy were seized. Closing stock was also checked up. Case of the petitioner was that there were no irregularities and the raw material was duly entered in the books of account. The petitioner made a request for release of the seized goods. The petitioner was required to deposit Rs.11 lac towards Central Excise Duty, which m....

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.... which does not require any detailed investigation. It is well settled that power of effecting seizure is coupled with duty. There is no explanation whatsoever as to why for the period of more than one month no further investigation has been made. On being pointedly asked from learned counsel for the respondents, they have expressed their inability to make any statement when the investigation will be completed beyond saying that the respondents are entitled for a period of six months under the rules. 7. Even though, we do not express any opinion on merits at this stage, the question of prima facie case for confiscation is required to be examined with a view to decide whether stand of the respondents for continuing to detain the goods excep....