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2010 (8) TMI 769 - AT - Central ExciseEnhancement of redemption fine - original authority ordered for confiscation of Loaded tempo at the factory gate of the assesses and imposed penalty same to be redeemed on payment of redemption fine - appellants submits that the goods were not intercepted away from the factory – Held that:- The entire sequence of the events clearly indicate that the appellants were not having weighing facility and the empty vehicle was earlier sent for weighment to Dharam Kanta and apparently after loading it was waiting at the factory gate as revealed in the order of the original authority, thus the claim of the appellant that they were to prepare the documents after taking exact weighment appears reasonable. As at any rate, the original authority held that the goods were offending in nature and imposed redemption fine of Rs. 8,000/- and penalty of Rs. 10,000/- no justification for enhancement of redemption fine and penalty as at any rate the question of penalty being in excess of the duty involved does not arise as the same is the maximum limit under Rule 25 of the Central Excise Rules - sett aside the enhancement of redemption fine and penalty sustained - in favor of assessee.
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