{"id":33849,"date":"2003-10-16T00:00:00","date_gmt":"2003-10-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/jaideep-glass-works-limited-vs-cce-on-16-october-2003"},"modified":"2015-08-10T05:25:17","modified_gmt":"2015-08-09T23:55:17","slug":"jaideep-glass-works-limited-vs-cce-on-16-october-2003","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/jaideep-glass-works-limited-vs-cce-on-16-october-2003","title":{"rendered":"Jaideep Glass Works Limited vs Cce on 16 October, 2003"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi<\/div>\n
Jaideep Glass Works Limited vs Cce on 16 October, 2003<\/div>\n
Bench: S Kang<\/div>\n<\/p>\n
<\/pre>\n
ORDER<\/p>\n
S.S. Kang, Member (J)<\/p>\n
1. Heard both the sides.\n<\/p>\n
2. The appellants filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals).\n<\/p>\n
3. The brief facts of the case are that the appellants are engaged in the manufacture of polyester viscose yarn. On 18.12.97 the officers of the Revenue Department visited the factory premises of the appellants and on verification in was found that certain finished goods were short against the recorded balance in RG-1 register. Some packing material was also found short. Certain goods were found in excess over the recorded balance. The appellants paid duty in respect of the goods found short. The adjudicating authority ordered confiscation of the goods found in excess and imposed penalty.\n<\/p>\n
4. The contention of the appellants is that the goods which were found in excess in the factory are to liable for confiscation. The appellants relied upon the decision in the case of Bhillai Conductors (P) Ltd. v. CCE, Raipur, 2000 (125) ELT 781.\n<\/p>\n
5. The contention of the Revenue is that the finished goods which are not entered in the statutory records are liable for confiscation. The Revenue relied upon the decision of the Tribunal in the case of Media Video Limited v. CCE, New Delhi reported in 2003 (55) RLT 407 (T).\n<\/p>\n
6. In this case, the only issue is whether the finished goods found in the factory which are not entered into the statutory records are liable for confiscation.\n<\/p>\n
7. The appellants relied upon the decision of the Tribunal in the case of Bhillai Conductors (P) Limited (supra) whereas the Tribunal after considering the decision of Bhillai Conductors (P) Limited relied upon the decision of the Hon’ble Bombay High Court in the case of Kirloskar Brothers Limited v. Union of India,<\/a> 2003-Taxindiaonline-27-HC-MUM-CX held that the goods found in the factory which are not entered into the statutory records are liable for confiscation. Non-accountal of the goods by the assessee can be penalised under Rule 173Q of the Rules.\n<\/p>\n
8. In view of the above decision, I find no merits in the appeal and the same is dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi Jaideep Glass Works Limited vs Cce on 16 October, 2003 Bench: S Kang ORDER S.S. Kang, Member (J) 1. Heard both the sides. 2. The appellants filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). 3. The brief facts of the case are that the appellants […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-33849","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"\nJaideep Glass Works Limited vs Cce on 16 October, 2003 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/jaideep-glass-works-limited-vs-cce-on-16-october-2003\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Jaideep Glass Works Limited vs Cce on 16 October, 2003 - 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