2013 (8) TMI 385

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....r, DR, for the Respondent. ORDER The appellant are manufacturers of printed flexible packing material in roll and pouches chargeable to Central Excise duty. Their raw material is plastic granules and metalized film. Their factory was visited by the officers on 12-9-2008 and the stock of finished goods, intermediate products as well as raw material was checked. No discrepancy was found in the....

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....eemed on redemption fine. He ordered confiscation of plastic granules and metalized film under Rule 15 of the Cenvat Credit Rules with option to be redeemed on payment of redemption fine of Rs. 50,000/-. Beside this he also imposed penalty of Rs. 1,30,000/- on the appellant-company and penalty of Rs. 50,000/- on Director of the appellant-company under Rule 26 of Central Excise Rules. On appeals be....

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....e was an intermediate product and there was no intention to clear the same without payment of duty and, hence, its confiscation under Rule 25 is not sustainable. He also pleaded that in the circumstances of the case, there was no justification for imposition of the penalty on the appellant company or its Director and, as such, impugned order upholding the Cenvat credit demand and penalty is not co....

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....talized film as per the provisions of Rule 9(5) of the Cenvat Credit Rules, the same could not be confiscated under Rule 15 and, as such, the confiscation of plastic granules and metalized film and redemption fine imposed, in respect of the same is not sustainable. 7. As regards plastic film, the same admittedly, is a product manufactured by the appellant, though it is for captive use. The appe....