2006 (8) TMI 506

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....or the Respondent. [Order]. -  This appeal is filed by the revenue against order-in-appeal, dt. 5-7-04 that set aside the confiscation of the raw-materials seized in the factory of the respondent and reduced the penalty imposed on the respondent. 2. None appeared for the respondent despite notice. Considered the submissions made by Ld. DR and perused the records. It is not in di....

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....operly. However, in the instant case, there is no allegation that the appellants have taken the credit of duty paid on inputs in question in their Modvat account. The goods have been confiscated on the sole ground that the same were meant for manufacture of the final products to be cleared clandestinely without payment of duty. The findings are otherwise that they have not entered the goods in rec....

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....resumptions and assumptions. Also, there are good numbers of CEGAT's decisions that even the finished goods lying the factory cannot be seized unless they are found to have been attempted for clandestine removal. I find merit in the contention of the appellants that there is no justification for confiscation of raw material and imposition of redemption fine. On going through the Panchnama, it is c....