2013 (7) TMI 638

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....ri A.S. Gill, Advocate JUDGEMENT Per Archana Wadhwa Being aggrieved with the order passed by the Commissioner of Central Excise (Appeals) Revenue has filed the present appeal. I have heard Shri B. B. Sharma, ld. AR for the Revenue and ld. Advocate Shri A.S. Gill for the respondent. 2. As per facts on record, respondent is a first stage dealer registered with the Central Excise Departme....

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....notice. The Additional Commissioner ordered confiscation of the excess found goods with redemption fine of Rs. 5,00,000/- and imposed penalty of Rs.4,52,636/- on the respondent. 4. On an appeal against the above order, the Commissioner (Appeals) set aside the confiscation of the excess found goods alongwith imposition of penalty but upheld the denial of modvat credit of Rs. 1,24,484/-. Hence th....

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....had been taken nor passed on to the end-user. As such, confiscation of goods is not sustainable. Further, the appellant's case is also covered by the citations relied upon by them.    9. Inter linked with the above is imposition of penalty 173Q and 209 of the Rules ibid. In this regard, I observe that since confiscation is held unsustainable, no contravention of provisions of the&nbsp....