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2013 (10) TMI 446 - AT - Central ExciseConfiscation of the Inputs for non accounting – Held that:- Even if the same were not correctly accounted for in the appellants record, there is no provision for confiscation of such unaccounted inputs under Rule 25 and imposition of penalty on this count - the Tribunal in the case of Unimark Remedies Ltd. vs. CCE, Vapi [2005 (6) TMI 197 - CESTAT, MUMBAI ] - for non-accounted of inputs confiscation of inputs and imposition of penalty is not sustainable - the confiscation of inputs for non-accounted and imposition of penalty is not sustainable. Confiscation of the Finished goods – Held that:- There was no actual weighment, there may be some variation between the estimated weight and the recorded weight and, as such, in my view, the confiscation of finished goods and imposition of penalty on this count - neither the seized inputs nor the seized finished goods are liable for confiscation, there is no justification for penalty under Rule 26 of the Central Excise Rules, 2002 is also not sustainable. There was no excess of stock of inputs finished goods, that the weight of the finished goods as well as inputs has been determined by eye estimation and, as such, there was no weighment, that Tribunals in the case of Hans Metals Pvt. Ltd. vs. CCE, Kanpur [2006 (3) TMI 364 - CESTAT, NEW DELHI ] - confiscation of the alleged excess stock of finished goods is not sustainable, when the weight had been determined by eye estimation without actual weighment, that in any case major portion of the value of the confiscation goods is of inputs in respect of which there is no provision for confiscation - order set aside – Decided in favour of Assessee.
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