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2010 (10) TMI 885 - AT - Central ExciseConfiscation and penalty - Non-accountal of goods - Goods were lying in the factory and non-entry in the statutory record – Held that:- Following the decisions of Ronak Laminex (P) Ltd. (2007 (8) TMI 607 - CESTAT, AHMEDABAD) and Amrut Ceremics (2006 (12) TMI 32 - CESTAT, AHMEDABAD) it is to be held that in this case also, the confiscation and penalty is not warranted under Rule 25 of Central Excise Rules 2002. Hence the impugned order for confiscation and imposition of penalty under Rule 25 is set aside. But as submitted by the learned Advocate, it is a procedural lapse of the Central Excise provision. Hence, the penalty under Rule 27 can be imposed. Accordingly, penalty under Rule 27 is imposed to Rs. 2,000/-, the appeals filed (by the Revenue and assessee) are disposed of and the cross objections are also disposed of in the above manner.
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