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2017 (6) TMI 208 - AT - Central ExciseConfiscation - penalties - It has been alleged that the appellants procured non-duty paid raw coal and had not paid clean energy cess and central excise duty under the provisions of Clean Energy Cess Rules 2010 and the CEA, 1944 - Held that: - it is clearly apparent on the face of the record, that the appellants purchased the raw-coal without payment of Central Excise Duty and Clean Energy Cess. So, the confiscation of the goods from the premises of the purchaser is justified. Penalties - Held that: - There is no record that the purchaser had any knowledge, that the duty and cess were not paid on the raw-coal. In other words, it appears that the appellants purchased the goods under the cover of Central Excise Invoice. So, imposition of penalty on the appellants is not justified. Section 34 provides that whenever confiscation is adjudged under this Act or the Rules made thereunder, the Officers adjudging it should give the owners of the goods option to pay in lieu of confiscation, such fine, as the Officer thinks fit. So, the Adjudicating Authority should have exercised the discretion to give option to pay fine as provided under Section 34 of the Act, 1944 - the Adjudicating Authority is directed to assess the fine in lieu of confiscation under Section 34 of the Act, 1944. Appeal allowed - decided partly in favor of appellant.
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