2004 (12) TMI 273

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....in the manufacture of Hex Bolts. Under the impugned order goods valued about Rs. 7 lakhs have been confiscated and redemption fine of Rs. 30,000/- and penalty of Rs. 20,000/- have been imposed, upon a finding that the appellant had cleared goods without proper invoice. 2. The contention of the appellant is that since it is a small scale unit, it did not require any central excise registration o....

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....)/96, dated 18-3-1996 issued by the Commissioner of Central Excise. 4. The confiscation of goods in the appellants' stock and in transit and imposition of penalty of Rs. 20,000/- are clearly unwarranted in view of the fact that the Revenue has no case of evasion of any duty. The appellant's production up to the date of seizure was only Rs. 51 lakhs, well below the exemption limit. Accordingly, ....