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2013 (7) TMI 712 - AT - Central ExcisePenalty under Rule 25 of Central Excise Rules, 2002 – Held that:- No documents found, for movement of goods, which would indicate that there is no conclusive evidence that consignment was sent for weighing purposes, except for some statement recorded by the authorities - The statement indicates that the goods were removed without any preparation of invoices or recording them in the statutory records - The goods are liable to duty, their confiscation is upheld under the provisions of 25 of the Central Excise Rules, 2002 – Decided against the Assessee. Quantum of redemption fine - Redemption fine imposed by the adjudicating authority of Rs.1,15,000/- - Held that:- Duty liability on the quantity of the goods is only Rs.24,000/- - The ends of the justice will be met if the redemption fine is reduced from Rs.1,15,000/- to Rs.40,000/-. The impugned order upholding the confiscation of the goods, is correct, but the amount of redemption fine is reduced to Rs.40,000/-. Penalty under Rule 26/ Rule 24 of Central Excise Rules, 2002 - Appellant Mr. Manoj Kumar, stated that the vehicle was going for weighing purposes and there was no document and has admitted the mistake of the removal of the excisable goods without valid documents/invoices to avoid central excise duty – Held that:- The Second appellant penalised under the provisions of Rule 26 of the Central Excise Rules, 2002 - The second appellant being an employee of the company, need not be saddled with heavy penalty imposed on him which needs to be reduced to Rs.2,000/- as it is seen that he has specifically stated that the vehicle has gone for weighing purposes – The provisions of Rule 24 of the Central Excise Rules, 2002 also been invoked against him on the ground that he had not prepared any invoice and has not recorded the clearances in the statutory records nor any kaccha documents prepared.
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