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2011 (12) TMI 430 - AT - Central ExciseConfiscation of goods - Imposition of redemption fine - Held that:- Appellants are not the manufacturer of the goods. They have financed M/s. Jaina Cast Ltd. under hire purchase agreement for purchase of the six machines. When the instalments were not paid by M/s. Jaina Cast Ltd. the appellants took possession of the machines and also informed the department about the same. After going through the show-cause notice issued to the appellants, it is a fact that the confiscation of the machines was proposed under Sec. 9 of the Central Excise Act whereas under the Order-in-Original the machines were confiscated by the Central Excise Authorities under Rule 173Q and Rule 25 of the Central Excise Rules. The appellants were never told about the Rule 173Q and Rule 25 in the show-cause notice. This is also a fact that under Rule 25, the manufacturer, purchaser and registered dealer are covered and the appellants are neither a purchaser, manufacturer or registered dealer - Decided in favour of assessee.
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