C.C. Vs. PIDILITE INDUSTRIES LTD.

JUDGEMENT

(1.) THE present appeal is filed by the Department against the impugned order dated 17 -10 -2006 passed by Customs, Excise and Service Tax Appellate Tribunal, New Delhi in Customs Appeal No. C/414/06 -SM (BR) of 2006 [ : 2007 (212) E.L.T. 38 (Tri. -Del.)]. The brief facts of the case are that the assessee -respondents had purchased Alcael Mobile Sets from M/s. Sagar Enterprises, Mumbai. The sets were given to M/s. Express and Cargo Courier Services for delivery at Calcutta. However, the same was intercepted by the G.R.P. at Vindhyachal station and the same was handed -over to Customs and Central Excise Officer of Allahabad. After due process, the goods were confiscated and at the same time the penalty was imposed.

(2.) HOWEVER , in appeal, the Commissioner (Appeals), Kanpur vide order dated 19 -7 -2004 has cancelled the penalty and released the goods. The review petition filed by the Department was also dismissed vide order dated 19 -11 -2004.

(3.) CONSEQUENTLY , the defendant -assessee has approached the Additional Commissioner, Central Excise for release of the confiscated mobile sets vide their letter dated 6 -9 -2004. After reminders, the Joint Commissioner, Central Excise, Allahabad informed the assessee that goods were deposited with Customs department, Lucknow, so, they can approach Custom authorities at Lucknow for release of the said goods. The defendant had approached the Custom authorities at Lucknow and came to know that goods were already disposed of for a consideration of Rs. 1,04,481/ -. Later, the same was offered to be refunded provided fulfilment of certain formalities, but the assessee has claimed entire value of the goods i.e. Rs. 3,80,000/ -. Finally, the Deputy Commissioner Customs, Lucknow has sanctioned the sale proceed of Rs. 1,04,481/ - in favour of the respondents. Being aggrieved, the assessee has filed an appeal before the Commissioner, who has allowed the claim of the assessee. Not being satisfied, the Department has approached the Tribunal, who upheld the order of the first appellate authority and directed for the payment of Rs. 3,80,000 - 1,04,481 and 2,75,519/ - along with interest. Still having pain, the Department has filed present appeal.