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2018 (1) TMI 1085 - AT - Central ExciseClandestine removal - seizure of goods - redemption fine - penalty - Rule 25 of Central Excise Rules, 2002 - Held that: - provisions of Rule 25 of Central Excise Rules, 2002 are applicable to the goods manufactured by the appellant - Admittedly, raw material and semi-finished goods cannot be confiscated as held by this Tribunal in the case of Anchal Prints Pvt. Ltd. Vs. CCE, Surat-I [2007 (10) TMI 532 - CESTAT, AHMEDABAD] - confiscation of raw material and semi finished goods recovered during the course of search from M/s Bentex Control & Switchgear Co. set aside - redemption fine also set aside. The redemption fine has been imposed on the finished goods found in the possession of M/s Bentex Control & Switchgear Co. which was not recorded in the statutory record and finished goods cleared by M/s Bentex Control & Switchgear Co. were found in the premises of co-appellants which has been cleared by M/s Bentex Control & Switchgear Co. without payment of duty - It is a fact on record that the modus-operandi is that the appellant is clearing goods without payment of duty without recording the same in records. Therefore, in the facts and circumstances of the case, the goods found unaccounted in the statutory record is liable for confiscation - confiscation upheld. Penalty u/r 25 of CER, 2002 - Held that: - the co-appellant have received the goods on which no duty has been paid at the time of clearance. Therefore, the same are rightly confiscated in terms of Rule 25 of Central Excise Rules, 2002 and redemption fine is rightly imposed on the said goods. Redemption fine on raw material and finished goods is not imposable but the redemption fine on finished goods is affirmed - Appeal allowed in part.
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