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Customs, Excise and Gold Tribunal – Mumbai
Diamond Metal Industries vs Commissioner Of Central Excise on 22 September, 2000
Equivalent citations: 2000 (72) ECC 627
Bench: S T Gowri, J S Murthy


Gowri Shankar, Member (T)

1. The application is for waiver of deposit of duty of Rs. 38.69 lakhs approx.

2. We have heard both sides.

(Appeals), confirmed demand for duty issued to the assessee, ordered confiscation of the finished excisable goods with an option to redeem them on payment of duty and imposed penalty on the assessee.

3. Representative of the appellant says that duty has already been paid on the goods, after their seizure when they were permitted to be released. He contends that by application of the ratio of the judgment of the Delhi High Court in Pioneer Silk Mills Pvt. Ltd. v. Union of India confiscation of goods and imposition of penalty for the duty leviable under Additional Duties of Excise (Goods of Special Importance) Act, 1957 has to be held invalid.

4. The consequence of allowing the department’s appeal thus would be that duty would have been payable on the goods and by virtue of the Delhi High Court judgment, penalty and confiscation would have to be set aside. The same result in fact has been arrived at.

5. Accordingly we dismiss the appeal.

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