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2016 (7) TMI 891 - AT - Central ExciseValidity of Confiscation of material under Rule 25 of CER when the appellant is paying duty under Section 3A of the Central Excise Act, read with Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008. - Held that:- The appellant was obligated to explain the licit source of purchase of the packing materials lying in stock. It is evident that the appellant have not made any attempt to explain before the Courts below nor have filed any such explanation before this Tribunal. In this view of the matter, I uphold the order of confiscation of the packing material. So far redemption fine is concerned, I reduce the same to the amount of duty evaded at ₹ 1,42,984/-. As the appellant have himself not removed the excisable goods from the factory of manufacture, I hold that no penalties are leviable under Rule 25 of Central Excise Rules 2002. So far the penalty imposed by Id. Commissioner under Rule 26 of Central Excise Rules, 2002, is concerned, I set aside the same as the same have been imposed without any notice to the appellant and/or opportunity of hearing. - Decided partly in favor of assessee.
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