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2017 (1) TMI 226 - CESTAT MUMBAIFaulty show cause notice - Confiscation - Redemption fine - Personal penalty - Held that: - It can be seen that the various infractions pointed out above, had resulted in evasion of duty. However, since there was no demand raised in the show-cause notice, the same should not be confirmed. I find that Rule 25 of the Central Excise Rules does not require, demand of duty as pre-condition for imposition of penalty. All that the rule prescribes is that the penalty can not exceed the duty on the excisable goods in respect of which any contradiction of the specified nature has been done. The fact regarding contravention and consequential voluntary deposit has not been contested. In the instant case, the demand has not been raised due to faulty drafting, and not because there is no contravention of the specified provisions - Appeal partly allowed.
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