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2015 (1) TMI 1039 - AT - Central ExciseNon maintenance of proper records - Violation of Rule 10 of the Central Excise Rules, 2002 - Confiscation of goods - enhancement of the redemption fine and penalty - malafide intention or suppression of facts or intention to fraud, collusion or for contravention of any provisions of Rule / Act or to evade payment of duty - Held that:- provisions of Rule 25 of the Rules can be invoked subject to the provisions of section 11AC of the Act. In this case provisions of section 11AC has not been invoked, consequently Rule 25 of the Rules are not invokable as held by this Tribunal in the case of BMW Steels Ltd. (2010 (10) TMI 885 - CESTAT, NEW DELHI) as well as by Hon’ble High Court of Andhra Pradesh in the case of Mahalakshmi Profiles Ltd. (2012 (9) TMI 706 - ANDHRA PRADESH HIGH COURT). In these circumstances, the impugned order is liable to be set aside to the extent of confiscation of goods seized and consequential imposing penalty. As it has been noted that the provisions of Rule 25 of CER, 2002, are not invokable, therefore, the confiscation of goods and consequently imposing redemption fine and penalty on the assessee are not warranted. - Decided against Revenue.
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