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2012 (11) TMI 774 - AT - Central ExciseROM - confiscation of land, building, plant, machinery of a manufacturer – Held that:- As regards, the additional ground that the order is silent on the question of confiscation of plant and machinery and imposition of redemption fine in lieu of confiscation of ₹ 5,00,000/- under Rule 173Q(2) of Central Excise Rules, 1944, we find that there is merit in the appellant’s plea, as while in the appeal memo, the question of confiscation of plant and machinery has also been challenged, the final order passed by the Tribunal is silent about the same. However, for this omission there is no need to recall the final order and the same is being decided now. This is a case of evasion of duty by clearances of goods, in a clandestine manner without payment of duty and also by mis-declaring the MRP under the guise of exchange scheme and thereby contravening various provisions of the Central Excise Act, 1944 and of the rules made thereunder, which attract penalty under Clause (d) of sub-rule (1) of Rule 173Q and as discussed above, the duty involved is more than ₹ 1,00,000/-. Confiscation of land, building, plant, machinery of the appellant company under Rule 173Q has been correctly ordered and looking to the nature of the offence, the quantum of redemption fine is not excessive. The same is accordingly upheld.
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