2014 (2) TMI 10

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....UDGEMENT Per Archana Wadhwa : Being aggrieved with the order passed by the Commissioner (Appeals) vide which he has set aside the confiscation of the excess found goods and has set aside the penalty (except penalty of Rs.5000/-) imposed under Rule 27 of Central Excise Rules, 2002). Revenue has filed the present appeal. 2. I have heard Shri Pramod Kumar, ld. A.R. appearing for the Revenue.....

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....by the Joint Commissioner, who confiscated the excess found seized goods with option to the respondent to redeem the same on payment of redemption find of Rs. 10 lakhs. He also imposed penalty of Rs. 4 lakhs on the respondents in terms of the provisions of Rule 25 of the Central Excise Rules. 5. On appeal against the above order, Commissioner (Appeals) took into consideration the respondents s....

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....de under a reasonable belief that good were likely to be removed clandestinely without payment of duty. The Appellant in his favour, has claimed that goods were lying in loose condition and nothing is on record to suggest in support of this allegation. Fromm scrutiny of raw material records it was not pointed out that goods were manufactured from un-accounted raw material. The statements recorded ....

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....ountal of goods in records/RG-I is not sufficient to establish the intention to remove the goods clandestinely. 8. In view the above the finding that the confiscation of finished goods is not in consonance with the law, I set aside the order of confiscation of goods valued at Rs. 42,58,607/- and consequentially the redemption fine of Rs. 10,00,000/- (Rs. Ten Lacs only) is dropped. Penalty impos....