2007 (5) TMI 538

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....r]. -  This is an appeal by the Department against the order of Commissioner (Appeals) 18-19/2005(Ahd-I) dated 16-1-2006. 2. Heard learned DR on behalf of the Department. None appeared for the respondent. There was a request for adjournment from the respondent, which is being rejected. 3. The respondent M/s. Raj Jay Fashions India is a manufacturer of readymade garments and they ....

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.... garments valued at Rs. 6,76,025/- involving Central Excise duty of Rs. 67,603/- placed under seizure under panchnama dated 26-4-04 drawn at the office premises of M/s Raj Jay Fashion India, 279, New Cloth Market, Outside Raipur Gate, Ahmedabad under the provisions of Rule 25 of Central Excise Rules, 2002 but allow the goods to redeem on payment of a fine of Rs. 50,000/- (Rs. Fifty Thousands only)....

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....rmed the balance demand of Rs. 17,603/-. The confiscation of non-duty paid goods seized from the shop premises was upheld but redemption fine was reduced from Rs. 50,000/- to Rs. 17,603/-. The penalty imposed was also reduced to Rs. 17,603/-. 6. As regards the demand of duty in respect of goods lying in the factory premises, she has dropped the demand on the ground that no evidence was avail....