2008 (7) TMI 430

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....ant Revenue has proposed the following three questions : "(A) Whether the Hon'ble CESTAT was justified in upholding Commissioner (Appeal)'s order inasmuch as setting aside the order for confiscation of seized goods and imposition of redemption fine ? (B) Whether the Hon'ble CESTAT was justified in upholding the order of the Commissioner (Appeal)'s order inasmuch as reducing penalty imposed o....

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....0 bottles of Moxydil Dry Syrup in fully packed condition, and 500 Kgs of Niacin I.P. which was also found. The Adjudicating Authority ordered confiscation of seized goods, fixed redemption fine after confirming the excise duty and imposed penalty. According to the Adjudicating Officer the goods were ready and were not entered in RG-1 register for the purpose of clandestine removal. 3. The Commi....

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.... established to have reached marketability or that it has passed the Drugs Act Tests. Therefore, it was not required to be entered. As regards 500 Kgs Niacin I. P. the explanation of the goods not removed due to X-mus holiday in M/s. German Remady which is a reasonable explanation, and can be believed. The finding on the same are an assumptions and cannot be supported." The aforesaid findings h....