SONA WINDING WIRES Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) The above captioned appeals have been preferred by the appellants against the common order -in -appeal dated 8 -11 -2002 vide which penalty of Rs. 20/000/ - has been confirmed on appellants No. 1, M/s. Sona Winding Wires, while confiscation of the goods of appellants No. 2, M/s. Mayur Metal (India), besides confirmation of duty with penalty, as detailed therein, had been ordered.

(2.) The learned Counsel for both the appellants had contended that the appellants No. 1 is a trader and he purchased the goods from appellants No. 2. The goods were being shifted by appellants No. 1 to his premises when the tempo was intercepted. The goods could not be confiscated for having been purchased by appellants No. 1 from appellants No. 2, who is a SSI unit and that the release of the goods was also required to be made in favour of the appellants No. 1 and not appellants No. 2. No penalty could also be imposed on any of the appellants under the law as there was no violation of any Central Excise Rules.

(3.) On the other hand, the learned JDR, has simply reiterated the correctness of the impugned order.