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2013 (8) TMI 499 - CESTAT NEW DELHIConfiscation under Rule 25(a) of the Central Excise Rules, 2002 - Polyfil quilts manufactured by the job workers M/s Sea Rose Exim (P) Ltd. and M/s Anmol Knitters (P) Ltd. – The said goods cleared to the appellant without payment of duty under Notification No. 30/2004 dated 09/4/04 which is available to the goods falling under Chapter 63 – Held that:- Goods, in question, had been cleared by M/s Sea Rose Exim (P) Ltd. and M/s Anmol Knitters (P) Ltd. without payment of appropriate duty, thus, the provisions of Central Excise Rules had been contravened in respect of the same - The goods would be liable for confiscation under Rule 25 (1) (a) of the Central Excise Rules, as for confiscation of the goods under Rule 25 (1) (a), the intention to evade the payment of duty is not required to be proved – Decided against the Assessee. Penalty under Rule 26 of the Central Excise Rules,2002 – Held that:- For imposition of penalty under this rule, there must be evidence on record indicating that the appellant had received those goods knowing very well that the same are liable for confiscation or in other words, the appellant were aware that the goods were correctly classifiable under heading 94.04 and not eligible for exemption but still dealt with those non-duty paid goods – There is no evidence in this regard – Penalty under Rule 26 is not sustainable – Decided in favor of Assessee.
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