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2013 (5) TMI 544 - CESTAT NEW DELHIImposition of penalty/redemption fine - confiscation - As per revenue appellant made removal of goods without payment of duty - Held that:- The mobile cranes, in question, had been manufactured by M/s. Omega Construction, and the factories of M/s. Omega and M/s. Gulati are owned by same person and that M/s. Gulati Industrial Fabrication and M/s. Omega Construction are adjacent units separated only by a road. At the time of offence the units of M/s. Omega Construction and M/s. Gulati Industrial though owned by the same person, were having separate central excise registration and as such, one unit could not clear the goods to other without payment of duty and without observing central excise formalities. Appellant plead that the two mobile cranes, in question, was not in fully furnished condition, it is seen that at the time of their detention, this fact had not been pointed out. Looking to the overall facts and circumstances of the case, appellant’s contravention of the central excise law is only of technical nature and as such, the level of redemption fine and penalty imposed on them is on much higher side. Accordingly, while upholding the confiscation of the goods, redemption fine is reduced to Rs.50,000 and penalties on M/s. Omega Construction and M/s. Gulati are reduced to Rs.25,000 and Rs.10,000 respectively.
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