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    <title>2025 (9) TMI 61 - CESTAT CHANDIGARH</title>
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    <description>CESTAT held goods found in excess were rightly confiscated, with option for release on payment of redemption fine and imposition of penalties under Rules 25 and 26, Central Excise Rules, 2002. Proceedings stemmed from separate show-cause notices leading to the impugned order. The appellants failed to file the mandatory SVLDR declaration; SVLDR relief is available only to declarants, so relied judgments were inapplicable and SVLDR benefit denied. Matters listed for final merits hearing on 25.09.2025 via virtual mode.</description>
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      <description>CESTAT held goods found in excess were rightly confiscated, with option for release on payment of redemption fine and imposition of penalties under Rules 25 and 26, Central Excise Rules, 2002. Proceedings stemmed from separate show-cause notices leading to the impugned order. The appellants failed to file the mandatory SVLDR declaration; SVLDR relief is available only to declarants, so relied judgments were inapplicable and SVLDR benefit denied. Matters listed for final merits hearing on 25.09.2025 via virtual mode.</description>
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