2007 (11) TMI 524

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..... [Order]. - The issue involved in the present appeal of the Revenue is confiscability of the raw material procured by the appellant from market against cash. The appellate authority has held that the provisions of Rule 25 of Central Excise Rules, 2002 are applicable to the final product and cannot be extended to the raw material. For better appreciation, I reproduce Para 10 of the impugned order .....

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..... confiscation is ordered under Rule 25 of C. Ex. Rules, 2002 which is not even para materia to erstwhile Rule 173Q. The clause (bb) of erstwhile Rule 173Q (1) is not imported in the Rule 25 of C. Ex. Rules, 2002 and therefore there cannot be confiscation of subjected goods under Rule 25 of C. Ex. Rules, 2002. Accordingly, order for confiscation and imposition of redemption fine is set aside. The a .....

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