MAHENDRA STEELS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) In this appeal, the challenge has been made to the impugned order -in -appeal by the appellants vide which the Commissioner (Appeals) has confirmed the order -in -original of the adjudicating authority who ordered the confiscation of the cash and imposed penalty as detailed therein.

(2.) The learned Counsel has contended that there is no evidence on record to prove the receipt of the excisable goods by the appellants from any manufacturing unit in a clandestine manner and that the cash amount lying with him in his office could not be legally confiscated on the ground that the same was sale proceeds of excisable goods on which no duty was paid. No statement of any manufacturing unit was recorded to prove the receipt of excisable goods without payment of duty by the appellants. Therefore the impugned order deserves to be set aside.

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