COMMISSIONER OF CENTRAL EXCISE Vs. SUNRISE ZINC LTD.

JUDGEMENT

(1.) This is an appeal under Section 35G of the Central Excise Act, 1944 (the Act) challenging the order dated 2/07/2007 passed by the Customs Excise & Service Tax Appellate Tribunal (Tribunal).

(2.) The appeal was admitted on 30/06/2008 on the following substantial questions of law:

(3.) Briefly the facts leading to the present appeal are that on 18/02/1999 the Officers of Central Excise Department intercepted a tempo van bearing registration no.GJ/5U/675. On examination, it was found that the said van was loaded with 20 drums of chemicals under the brand name of DEHPA (spent) (hereinafter referred to as 'goods') which had been loaded from the factory of the respondent. However, the goods were not accompanied with any document evidencing the payment of central excise duty. On inquiry with M/s. Sunrise Zinc Ltd. it was confirmed that the goods were removed without payment of central excise duty and only on a commercial invoice. As the goods were valued at approximately Rs.13.60 lakhs, the same were seized by the Officers of Central Excise Department under the belief that they are liable for confiscation.