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2014 (6) TMI 452 - AT - Central ExciseConfiscation of raw materials - penalty under Rule 209 of Central Excise Rules, 1944 - Held that:- Clear cut finding has been given that raw materials were utilized for the manufacture of finished goods and only the finished goods were held to be subsequently cleared illicitly for which duty was demanded separately. Rule 209 of the Central Excise Rules, 1944 talks of the excisable goods when removed from the factory are only liable to confiscation. In the instant case there is no evidence that raw materials were cleared as such from the factory. Secondly, there cannot be a confiscation of goods which are not available for confiscation. There is no indication in the grounds of appeal whether any appropriate bond undertaking executed by the appellant, existed justifying such confiscation or imposition of redemption fine. Duty with respect to the finished fabrics also stands confirmed - Decided against Revenue.
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