LAMICOAT INTERNATIONAL PVT. LTD. Vs. CCE

JUDGEMENT

(1.) HEARD both sides. The appellant filed these appeals against the common impugned order whereby the inputs as well as finished goods found in excess were confiscated and ordered to be released on payment of redemption fine. Penalty of Rs. 2,50,000/ - was imposed and penalty of Rs. 75,000/ - was imposed on the Manager.

(2.) THE appellants are engaged in the manufacture of Printed Laminated Polyester film and were availing benefit of cenvat scheme. The contention of appellant in respect of the confiscation of inputs is that appellants received the inputs but no duty paying documents were received by them, therefore, the same were not entered in the RG23 -A Part I. The Tribunal in the case of CCE v. Oceanic Cooling Towers Pvt. Ltd had held that the raw material is not liable for confiscation under Rule 173 -Q of Central Excise Rules. The present provision of Rule 25 are parallel to the provisions of erstwhile Rule 173Q of Central Excise Rules.

(3.) IN respect of confiscation of finished goods, the contention is that there statutory records wee maintained upto date. However, on 13.2.82 as their concerned employee was on leave, therefore, he could not attend his duty. The contention is that there is no attempt on the part of the appellant to clear the goods without payment of duty.