2008 (7) TMI 430

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 on the respondent under Rule 173-Q (1) of Central Excise Rules, 1944 for non-account of goods in R .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d. 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 Commissioner (Appeals) has recorded the following findings of facts : "Since no clandestine removal and inte .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t 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 have been confirmed by the Tribunal. 4. Thus it is apparent that on same set of facts and circumstances of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X