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2016 (12) TMI 1164 - CESTAT ALLAHABADSeizure - Penalty - Rule 27 of CER, 2002 - Held that: - It was also observed that though there was escapement of recording of the finished goods, but the ingredients of Section 11AC were found to be absent - It was observed that since the goods were found in the factory itself, on the date of inspection dated 19/9/2007, imposition of redemption fine was unwarranted - In the course of argument the learned counsel for the appellant have produced the original RG-I register wherein the said quantity of 6945.89 kg. of copper sheet etc. have found to be entered on 14/01/2008 - decided in favor of appellant-assessee.
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