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2013 (11) TMI 1168 - CESTAT NEW DELHIExtended Period of Limitation - Confiscation of the seized goods under Rule 25 (1) of the Central Excise Rules, 2002 - Penalty under Rule 25(1)(a) and Rule 26 of the Central Excise Rules, 2002 – Held that:- The period for issue of show cause notice as per Rule 110 of the Customs Act is only relevant in the context, that if the show cause notice is not issued within the period the prescribed period, the goods are liable to be released - There is no provision that the show cause notice for confiscation of seized goods cannot be issued after expiry from the date of seizure - The show cause notice for confiscation of the goods and imposition of penalty can be issued even if the goods have been released or goods have not been seized. Prima facie, M/s. Taneja Iron & Steel Co. have cleared the seized goods without payment of duty and M/s. Taneja Brothers have dealt with the same knowing that in respect of the goods there was no duty paying documents - The penalty appears to be correctly imposed on the appellants under Rule 25 and 26 of the Central Excise Rules – Prima facie this is not a case for waiver from the requirement of pre-deposit - Both the appellants directed to deposit an amount Rupees Twenty Thousand as pre-deposit – upon such submission rest of the deposit to be waived till the disposal – Partial stay granted.
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