GETEX AUTOMOBILES Vs. C.C.E.-DELHI-II
LAWS(CE)-2015-1-28
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on January 13,2015

Appellant
VERSUS
Respondents

JUDGEMENT

Ashok Jindal, Member (J) - (1.)THE appellant is manufacturers of Motor Vehicle parts. They manufacture the parts of their own brand GETEX and also parts bearing the brand name of other persons. However during the period of dispute, they were availing duty exemption under SSI exemption notification and were not registered with the Central Excise. The appellant's factory was visited by the Central Excise Officers on 29.09.2010 and stock of goods totally valued of Rs. 4,44,750/ - was seized on the basis that goods manufactured by appellant are liable to duty. After issue of the Show Cause Notice, the seized goods were ordered to be confiscated with an option to be redeemed on payment of fine of Rs. 70,000/ - and the penalty of Rs. 54,971/ - on them vide order -in -original dated 07.11.2012 of the Assistant Commissioner. This order of the Assistant Commissioner was upheld by Commissioner (A) vide order -in -appeal dated 16.04.2013 against which this appeal has been filed.
(2.)IT is the contention of the Ld. Counsel for the appellant that the duty is payable at the time of clearance of goods and as they have not cleared any branded goods, therefore, the confiscation and penalty are not imposable on the appellant as held by this Tribunal in the case of SIP Industries v. C.C.E. New Delhi -II reported in, 2006 (205) E.L.T. 280 (Tri -Del).
On the other hand Ld. AR oppose the contention of the appellant and submits that as the appellant has manufactured excisable goods, therefore, they are required to take registration and admittedly they have not obtained registration. Therefore, goods have been rightly confiscated and penalty has been rightly imposed.

(3.)HEARD the parties. Considered the submission.
;


Click here to view full judgement.
Copyright © Regent Computronics Pvt.Ltd.