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2018 (4) TMI 1450 - AT - Central ExciseConfiscation of seized goods - redemption fine - penalty - Held that: - the premises of Amba Bi-Wheelers Private Ltd., on the ground that same were bearing the brand name ‘Top’ and ‘Ninja’ was not owned by them and had been stocked with intention to remove without payment of duty - The learned Commissioner also accepted the contention of Amba Bi-Wheelers that they were under bona fide belief that they would be covered by the SSI exemption and duty liability has still to surface till the stocks packed before 31 May, 2006, were finally exhausted. The learned Commissioner appreciating the law being duly made applicable to packing, re-packing was made dutiable with effect from 1 June, 2006, prior to that the respondents are merely engaged in trading activity, is not amounting to manufacture and these were not aware with the procedures and law governing Central Excise, levied on manufactures. As regards penalties on the respondents under Rule 26 the learned Commissioner have observed that for such penalty, necessary ingredients that is, the knowledge and reasons to believe that the goods which the person had dealt with were liable to confiscation, is completely missing in the facts of the case. Further finding was recorded that the Adjudicating Authority have imposed penalty under Rule 26 without there being any evidence on record in support of the allegations that the respondent(s) had knowledge or had reasons to believe that the goods in question were liable for confiscation under the provisions of Central Excise Law. Appeal dismissed - decided against Revenue.
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