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2015 (9) TMI 89 - AT - Central ExciseDuty demand - Job work - clearances for export made by the appellant from the job worker's premises - Whether in terms of sub-rule (2) of Rule 12 B, the appellant company was liable to pay duty in respect of these goods - Held that:- Person whether a manufacturer or a trader can export the goods under bond under Rule 19 from the factory where the same have been manufactured. Since in the present case, there is no dispute that the necessary conditions for export under bond without payment of duty under Rule 19 have been satisfied and the prescribed procedure had been followed, the Department's stand that the duty would be chargeable on the clearance made by the appellant for export from job worker's premises is not correct. In view of this, the impugned order upholding the duty demand of ₹ 19,41,761/- along with interest and imposing penalty of equal amount on the appellant is not sustainable and has to be set aside. Confiscation of goods - Imposition of redemption fine - Penalty under Rule 26 - Held that:- while at the time of officers' visit to the factory on 24.11.2004, the RG-I register was not there but the same was produced on 29.11.2004 - imposition of fine of ₹ 50,000/- is on a much higher side, when duty involved on the goods is only ₹ 38,000/-. In view of this, the redemption fine is reduced - penalty under Rule 26 is not sustainable. - Decided partly in favour of assessee.
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