Custom, Excise & Service Tax Tribunal
M/S Atul Castings Ltd vs Cce, Chandigarh on 29 March, 2017
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
SCO 147-148, SECTOR 17-C, CHANDIGARH-160017
SINGLE BENCH
COURT NO.1
Appeal No. E/2284/2007
[Arising out of the Order-in-Appeal NO. 132-135/CE/CHD/07 dated 03.05.2007, passed by the CCE (Appeals), Chandigarh]
Date of Hearing/Decision: 29.03.2017
For Approval & signature:
Honble Mr. Ashok Jindal, Member (Judicial)
M/s Atul Castings Ltd. Appellant
Vs.
CCE, Chandigarh Respondent
Appearance NOne- for the appellant Shri. R.K. Sharma, AR- for the respondent CORAM: Honble Mr. Ashok Jindal, Member (Judicial) Final Order No: 60505 / 2017 Per Ashok JIndal:
The appellant is in appeal against the impugned order for imposition of redemption fine on the seized goods and the trucks involved in transportation of the said goods.
2. The facts of the case are that on specific informations on 06.10.2003, three trucks bearing Registration Nos. HP-12/3700, HP-12/8670 and HP-12/2071 were intercepted and it was found that these trucks were carrying non-alloys steel ingots. The drivers of all the three trucks produced bills nos. in respect of the goods carrying in the above trucks to M/s Kant Sales Corp. consigned to M/s Shri. Ram Steel Industries. On verification, it was found that none of the three bills referred above carrying any proof of Central Excise duty payment. The description of the goods in the bills were shown iron & steel material, whereas on physical verification the trucks were found carrying non alloys steel ingots. The bills were also grossly undervalued, therefore, the goods were seized along with trucks on the belief that the goods have been miss-declared and undervalued for the purpose of evading Central Excise Duty, the truck drivers stated that the goods have been loaded from the factory premises of the appellant, therefore, the proceedings were initiated against the appellant as well as the truck drivers. The matter was adjudicated and the duty was demanded on the seized goods and the same were allowed to be redeemed on payment of redemption fine of Rs. 1,50,000/-. Redemption fine on the trucks were imposed and the penalty on the appellant was also imposed. The Adjudication order was challenged by the appellant before the Ld. Commissioner (A) who confirmed the adjudication order. Aggrieved from the said order, the appellant is before me on the ground that the redemption fine imposed on the trucks as well as on the seized goods is excessively high. As the duty involved is around of Rs. 50,000/-.
3. None appeared on behalf of the appellant nor any request for adjournment has been received. On perusal of the records, I find that the matter was listed for several times i.e. 26.09.2016, 09.02.2017, 06.03.2017 and today. On all the occasions despite notice, none appeared on behalf of the appellant nor any request for adjournment has been received. In that circumstances, the appeal is taken up for disposal. As the appeal pertains to year 2007, the same is taken up for consideration
4. Heard the Ld. AR.
5. Considering the fact that only ground taken by the appellant is that the redemption fine imposed on the appellant is excessively high but has no stated how it is high as value of goods more than of Rs. 5,00,000/- and trucks are also having higher value. In that circumstances, I hold that the redemption fine imposed on the goods as well as the trucks is appropriate. Therefore, I do not find any infirmity in the impugned order, the same is upheld.
The appeal is dismissed in the above terms.
(Dictated and Pronounced in the open court) Ashok Jindal Member (Judicial) rt 1 E/2284/2007 M/s Atul Castings Ltd. Vs. CCE,Chandigarh