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2014 (2) TMI 10 - CESTAT NEW DELHIConfiscation of goods - Imposition of penalty - Commissioner set aside confiscation and penalty - Held that:- confiscation of finished goods is not in consonance with the law, I set aside the order of confiscation of goods valued at ₹ 42,58,607/- and consequentially the redemption fine of ₹ 10,00,000/- (Rs. Ten Lacs only) is dropped. Penalty imposed on the Appellant under Rule 25 is also not warranted and same is also set aside. But at the same time I find that the Appellant had violated the provisions of Rule 10 of Central Excise Rule, 2002 for which they are liable to penalized under Rule 27. The Commissioner (Appeals) has already imposed penalty of ₹ 5000/- on the respondent for non-maintenance of proper records. In the absence of any evidence to show that the goods were not entered in the RG-I register with a mala fide intention to remove the same, I am of the view that the confiscation of the same has rightly been set aside by the appellate authority - Decided against Revenue.
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