2001 (2) TMI 173

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1944 against clandestine removal of excisable goods valued at Rs. 10,91,082.50 during January, 1983 to 31-3-1983. 2. I confiscate the seized goods valued at Rs. 1,51,050/-. The party is hereby given an option to redeem the goods confiscated on payment of Redemption Fine of Rs. 20,000/-. 3. I impose a penalty of Rs. 2.0 Lacs on the party under Rule 173Q of CER, 1944." 2. The aforesaid impugned order was passed in respect of show cause notice C.No. IV-CE(9)/Prev./DCG/29/8342, dated 19-10-1983. Arguing the appeal before us today, the ld. Counsel for the appellant submitted that the appellant is a small-scale unit engaged in the manufacture of components of generating sets. It also carry out trading in parts of generating sets. T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....spatch register of M/s. VPG at Noida does not show even a single despatch of goods. Other instructions vide loose challan(s)/loose slip(s) reflect the movement of Engine, Alternator, Battery, Silencer, Control Panel, Fuel Tank and Base Frame etc. altogether either to VPG, Delhi or VTC, Bijnor. There is no independent clearance from the Noida unit. All the records as available at Noida/Delhi/Bijnor on 21-4-1983 were seized but no document showing stock or sale of VPG, Noida was found whereas at the stage of Personal Hearing on 24-2-1994 the party provided the figures of sales for the three years in respect of their business at Noida/Bijnor/Delhi as detailed in sub-para 5(b) supra. The party also claimed that they were maintaining proper acco....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he finding was that all the clearances were made by M/s. VTC for one or more factories, the demand should have been confirmed on M/s. VTC and not on the present appellant. The order also held the appellant ineligible for exemption on account of clubbing of the clearances of M/s. VTC, M/s. VPG and M/s. VEC. The ld. Counsel for the appellant stressed that the findings in the impugned order and duty demand and penalties were not tenable at all. To begin with, the findings are entirely outside the scope of the allegations made in the show cause notice. It is settled law that an adjudication order cannot go beyond the scope of the show cause notice and make an entirely different case, as has been done in the present case. Further, no notice had ....