2003 (12) TMI 424

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.... Shri R.K. Chandan, JDR, for the Respondent. [Order]. - On 13-7-1999 a show cause notice was issued to the appellants proposing to confiscate goods stored outside bonded storeroom, though they were entered in Daily Stock Account RG1 and tallied with the physical stock. There was proposal to impose penalties on the appellants. 2. (a) Commissioner of Central Excise, Surat-II adjudicat....

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.... there was any contravention it was of Rule 47 for which penalty could have been imposed under Rule 210. Confiscation is without the authority of law, since no confiscation on LC arrived at for violation of Rule 47. (iii)      SCN did not invoke provisions of Rule 210. (iv)      Penalty imposed under Rule 226 is not maintainable, since there ....