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2017 (11) TMI 874 - AT - Central ExciseConfiscation - raw material - finished goods - excess of raw material - Held that: - only 8908 Mtrs. of Grey Cloth were not entered in statutory records in comparison to the quantity declared by the Respondent in RG23A Part -1, but such excess of raw material were within the factory and the same was not liable for seizure /confiscation under Rule 25 of the Central Excise Rules, 2002. There is no evidence that such non accountal of goods still in the factory was with an intent to evade payment of duty. Confiscation under Rule 25 of the Central Excise Rules, 2002 not attracted on mere non accountal of goods in RG-1 - It is on record that quantity of 179794.9 Mtrs. of Grey Cloth has been ascertained on the basis of figure provided by the Respondent and no actual verification was done by the investigation - demand on the above grounds not sustainable. Redemption fine on raw materials - reduction on quantum of redemption fine - Held that: - We do not find any provision in Central Excise Act and Rules made thereunder to confiscate raw-materials. The goods seized at the trading premises and godown of M/s Om Textiles & M/s Sagar Trading Co. were returned to M/s Om Textiles & M/s Sagar Trading Co. by the representatives of Revenue on 13/10/2003. Therefore, we accept the contentions raised by the ld. Counsel for the respondents in respect of this issue. Appeal dismissed - decided against Revenue.
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