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2013 (8) TMI 383 - AT - Central ExciseConfiscation of goods under Rules 25 of the CER, 2002 – Held that:- Under Rule 25 of the Central Excise Rules, 2002, the goods are liable to be confiscated subject to the provisions of Section 11AC of the Central Excise Act, 1944. Therefore, to confiscate the goods under Rule 25, ingredient of Section 11AC of the Act are required i.e. fraud, collusion, wilful mis-statement and suppression of fact or contravention of Rule/Act with an intent to evade payment of duty - Inputs procured by the appellants have been duly entered in Form-4 Register - These goods are not entered in RG-I Register, but it cannot be said that by merely not entering in RG-I Register, there was any intention to evade duty by the appellants - The goods are not liable for confiscation in the facts and circumstances of the case. As the goods are not liable for confiscation, therefore, redemption fine is not imposable, but as the appellants are not maintaining the statutory record properly, therefore, they should be penalized for not maintaining the record properly. To penalize for non-maintaining of proper record, Rule 27 is the proper Rule to impose penalty on the appellants – Penalty of Rs. 5000/- imposed on the appellants.
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