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2017 (12) TMI 375 - AT - Central ExciseNon-sustainability of seizure and confiscation of paper sheets - case of appellant is that the paper sheets as a product not manufactured by the appellant. These are raw materials received under challan for job work and further process - Held that: - The products were neither identified by their classification or excisability, after due manufacture. The possibility of the product being semi-processed intended for further use in manufacture of final product which are excisable can be no basis to confiscation of the said goods - Since, there is no categorical finding regarding the offence with reference to impugned goods or whether they are at any stage excisable product, the impugned order cannot be sustained. Penalty on Manager of the main appellant’s unit - Held that: - As the penalty has been imposed by Original Authority under Rule 25 which was never invoked or alleged in the notice, the impugned order could not have revised or reduced the same by applying Rule 26 - penalty set aside. Appeal allowed - decided in favor of appellant.
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