2007 (9) TMI 59

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....als), Revenue has filed the present appeal. After hearing both sides, I find that the Commissioner (A) has allowed the Respondents appeal on the following reasons : "I have gone through the case records and considered the arguments advanced in the appeals. Under Rule 25 of Central Excise Rules, 2002 if the manufacturer does not account for any excisable goods produced or manufactured or stored by....

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....Rule comes to end, when the goods are accounted for in the prescribed record. Therefore, as held by the CESTAT in National Plastics (I) Ltd. v. CCE- 2004 (166) E.L.T. 488 (1), the goods entered in RG-1 were not liable to confiscation and consequently redemption fine and penalty under Rule 25 cannot be sustained and have to be set-aside. In the absence of any contravention, the penalties imposed on....