TaxTMI 
TaxTMI 
2024 (11) TMI 920
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....rcepted and the goods were seized. On coming to know that this consignment was being sent by Samsuddin Ahmed to Malda, Samar Biri Factory, investigation was taken up and Show Cause Notice issued to Samsuddin Ahmed on the ground that he was clandestinely clearing unbranded biris during the period 2010-2013. The appellant submitted that they were carrying job work for Samar Biri Factory and the unbranded biri is not full manufactured condition. After job work completed by them was being transported to Samar Biri Factory however clearing the finished branded biri on payment of excise duty. After due process, the Adjudicating Authority confirmed the demand. He also imposed Redemption Fine and penalty on Samsuddin Ahmed and Samar Biri Factory. B....
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....sioner, Siliguri. The Assistant Commissioner, Headquarter, Anti-Evasion unit siliguri commissionerate vide letter No. C. No. V(19)01/Pt-III/CE/COMM/HAEU/SLG/10-11/1301 dated 15/03/2013 has given a detailed reply (Page No. 124-125 of the Appeal Paper Book) wherein it is clearly stated that the goods cleared under Transit Note No. 1-15 have been received and recorded in the statutory records by Samar Biri Factory and appropriate Central Excise duty is being paid when they are removed from the premises of Samar Biri Factory. 3. The Learned Consultant submits that these clearly show that the job worked goods from the end of Samsuddin have been properly accounted for Samar Biri Factory and Excise Duty payment has been done at their end. Therefo....
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.... submits that the jurisdictional officials from Siliguri have visited the factory, verified all the records and have certified that the goods despatched by Samsuddin have been properly accounted for statutory Books by Samar Biri Factory and after undertaking certain completion work, the finished goods have been cleared on payment of Excise Duty. Therefore, he prays that the penalty imposed may be set aside. 7. The Learned AR reiterates the findings of the lower authorities. He submits that Samsuddin Ahmed failed to give declaration as is required under Notification No. 214-86-CE. Therefore, they are required to pay the Excise Duty being job work and manufactured. Accordingly, he justifies the confirmed demand, interest, confiscation and Re....
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....n report given by the Assistant Commissioner, Siliguri, Samar Biri factory has for the receipt of semifinished biris and has carried out certain more work and have paid the applicable excise duty and the same have been cleared from their end. Therefore, we do not find any justification in the seizure, confiscation and imposition of Redemption Fine on 297 bangs of unbranded biris. We set aside the impugned order to this extent. 13. We find that in the case of G.G. Automotive Gears Ltd. Vs. Commr. of C. Ex. & Service Tax, Indore, 2014 (308) E.L.T. 546 (Tri.-Del.), the Tribunal has held as under:- 4. We have gone through the submissions of both the parties. It is an admitted fact that out of the five processes carried out by the Appellants,....