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2016 (11) TMI 1172 - AT - Central ExciseClandestine removal of goods - Held that: - billty books and challans resumed from transporter M/s BFC are not relied for issue of show cause notice and it is claimed by Revenue that Annexure-A to the show cause notice was prepared on the basis of billty books and challans resumed from transporter. Annexure-A indicates that 9403 number of bags of Gutkha were cleared through M/s BFC in the guise of Pashu Ahaar. The statements as stated above of the witnesses which were dealing with goods in BFC have categorically stated during their cross-examination that Gutkha was never booked in the guise of Pashu Ahaar. Therefore, we hold that there is no evidences to establish that 9403 bags of Gutkha was manufactured by M/s P & J Aromatics - We hold that Revenue could not establish that on the basis of information given by Railway Authorities, M/s P & J Aromatics manufactured 40553 bags of Gutkha and cleared the same without payment of duty. We also find that Raw materials cannot be confiscated under Rule 25 of Central Excise Rules, 2002. We therefore, modify the impugned Order-in-Original by setting aside the confirmation of demand of ₹ 13,06,19,045/- and setting aside the penalty of ₹ 13,06,19,045/- and setting aside the order for recovery of interest on ₹ 13,06,19,045/- and setting aside the penalty of ₹ 50 lakh on Shri Praveen Kumar Singhal and setting aside penalty of ₹ 20 lakh on Shri Yogendra Kumar Singhal and setting aside the confiscation of 31.6kg and 1282.4kg of Jeet brand lamination and confiscation of Jeet brand lamination and outer valued of ₹ 7,61,875/- and HDPE outer valued at ₹ 9,600/- and confiscation of 6417kgs of Jeet brand lamination & outer valued at ₹ 8,39,500/-. Appeal partly allowed - decided in favor of appellant.
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