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2008 (7) TMI 276 - AT - Central ExciseGoods cleared by 100% EOU against CT-3 Certificated – re-warehousing certificate not produced – goods not received by consignee – goods diverted mid-way in open market liable to confiscation, though not actually confiscated - penalties imposable u/r 25 of CER, 2002, not u/s 72 of Customs Act – said rule doesn’t require order of confiscation to be passed - in respect of duty free procured raw material, demand confirmation and the redemption fine in lieu of confiscation is not sustainable
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