2019 (7) TMI 1013

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....sh, Advocate for Appellant Shri Mohd. Altaf, Authorized Representative for Respondent ORDER ANIL G. SHAKKARWAR After hearing both the sides duly represented by learned Chartered Accountant, Shri Kapil Vaish on behalf of the appellant and learned AR, Shri Mohammad. Altaf on behalf of the Revenue, I note that the appellant was manufacturer of goods falling under Chapter 70 of Schedule to....

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....ntral Excise Rules, 2002. On contest the Original Authority decided the matter through Order-in-Original dated 27.02.2017, wherein the goods were ordered to be confiscated under Provision of Rule 25 of Central Excise Rules, 2002 and under the said Rule penalty of Rs. 4,25,000/- was imposed on the appellant. Further, option to redeem the confiscated goods was provided on payment of redemption fine ....

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....e, combine reading of provisions of Section 11A and 11AC of Central Excise Act, 1944 with that of Rule 25 of Central Excise Rules, 2002 indicates that only if Central Excise Duty is demanded by invoking provisions of said Section 11A than only provisions of said Rule 25 can be invoked. 4. The learned AR has supported the impugned order. 5. Having considered the submissions from both the side....