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2014 (6) TMI 551 - AT - Central ExciseConfiscation of goods - Penalty - Whether the seized goods, which was kept at the first floor of the registered premises, is liable to confiscation on the findings that the same was cleared from the appellant factory, with a malafide intention to subsequently clear the same in a clandestine manner - Held that:- Appellant had taken a categorically stand before the authorities below that the material was temporarily shifted to first floor as the registered premises were being painted on account of the marriage ceremony in the family. The statutory records could not be produced on the visit of the officer inasmuch as they were also shifted by the concerned person, who had already left for Kolkata. The said person was called by the appellant and the records were produced by them on the very next day which stands rejected by the authorities below as an after thought - confiscation of the goods and imposition of penalty on both the appellant is not called for. However, I find that as the appellant have transferred the goods to the first floor without the permission of the officers which is a procedural and technical laps, the same requires imposition of token penalty, in terms of provision of Rule 27, which provides a maximum penalty of ₹ 5,000/-. Accordingly penalty on M/s. Vikram Prasad Vinod Kumar is reduced to ₹ 5,000 - Penalty reduced - Confiscation of goods set aside - Decided Partly in favour of assessee.
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