CONEY ELECTRONICS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS appeal arises from the Order -in -Original No. 6/95 dated 6.1.1995 passed by the Collector of Central Excise, Madras confirming duty amount of Rs. 2,38,664 on 86373 cassettes cleared to the dealers by M/s. Coney Electronics and received by dealers without evidence and duty of payment in the guise of IC covers and clearance as fresh cassettes in the guise of cassettes received for re -conditioning under Rule 173 H and returned back in terms of Rule 9(2) read with Section 11A(1) of the CE Act, 1944.

(2.) THE above duty quantification includes duty leviable on 2347 cassettes of M/s Sound and Vision and 600 cassettes of M/s Cassette Rek, both of Bangalore, ordered for confiscation and released on redemption fine.

(3.) PENALTY of Rs. 20,000 under Rule 173Q has been ordered. There is also an (sic) for confiscation of 2347 cassettes unaccounted for and non -duty paid coney brand cassettes valued at Rs. 32,585 seized from the premises of the appellants under Rule 173Q of the CE Rules. The same had been released on payment of fine of Rs. 500. There was further order of confiscation of 600 cassettes tapes of Coney brand valued at Rs. 6,000 received from M/s Cassette Rek, Bangalore under Air parcel No. 2882584 dated 18.1.1983. The same was released on payment of fine of Rs. 500.