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2012 (6) TMI 736 - AT - Central ExciseConfiscation of goods under Rule 25 of the Central Excise Rules - Interception of trucks - Non production of proper documents - Held that:- investigating officers have not been able to identify the factory from which the goods were cleared without payment of duty. The appellants before me are neither a transporter, registered dealer or owner of a warehouse. Therefore, the goods cannot be confiscated in the hands of the appellants as per the provisions of Rule 25 of Central Excise Rules. If the goods cannot be confiscated under Rule 25, penalties imposed under Rule 26 are also not sustainable. So is the confiscation of the vehicles which were seized for the reason that they were carrying non-duty paid goods is also not maintainable. So the question of redemption fine for the goods or the vehicle does not arise - Decided in favour of assessee.
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