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2013 (8) TMI 385 - AT - Central ExciseConfiscation of Raw material under Rule 15 of the CCR, 2004 – Held that:- Under Rule 15 of the Cenvat Credit Rules, the inputs can be confiscated only if wrong Cenvat credit has been availed in respect of the same - There is no finding that the appellant have availed Cenvat credit wrongly in respect of the metalized film and plastic granules – Therefore, just for non-accountal of the plastic granules and metalized film as per the provisions of Rule 9(5) of the Cenvat Credit Rules, the same could not be confiscated under Rule 15 and the confiscation order passed is not sustainable. Confiscation of Plastic film, an intermediate product for captive consumption – Held that:- Appellant admittedly were maintaining its account in the RG-1 register by treating the same as goods manufactured, though for captive consumption - To the extent the stock of plastic film was not accounted for in the RG-1 register, the same would be liable for confiscation. However, looking to the nature of the contravention, the quantum of redemption fine and penalty on the appellant on this count is higher side. Accordingly, the redemption fine is reduced to Rs. 50,000/- and penalty imposed on the appellant-company is reduced to Rs. 20,000/-. Penalty under Rule 26 of the Central Excise Rules, 2002 – Held that:- Impugned order does not give any finding as to how the provisions of Rule 26 are attracted in the case Shri Umesh Kumar Agarwal, Director as this Rule is applicable in respect of person who knowingly deals with the excisable goods which he knew or had reason to believe are liable for confiscation – Decided in favor of Assessee.
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