TMI Blog2010 (8) TMI 764X X X X Extracts X X X X X X X X Extracts X X X X ..... llied with the statutory record on physical verification. Only scrap generated in the course of manufacture was not entered in the statutory record. There is no allegation against the respondent that they have cleared the scrap without duty paying invoice or clandestinely - same are not liable for confiscation - When the goods are not liable for confiscation, penalty under Rule 25 is not imposable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n physical verification with the statutory record. But it was found that a quantity of 8.100 MT of scrap of End Cuttings of HT wires and MS Plates valued at Rs. 1,13,400/- involving Central Excide duty of Rs. 18,560/- was not entered in their statutory record. 2. A show cause notice was issued. The said scrap was confiscated and allowed to be redeemed on payment of redemption fine of Rs. 30,000/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned DR and the records before me and after examining the same, I find that in this case, at the time of visit by the Central Excise officers in the premises of the respondents, inputs, semi-finished goods and finished goods were tallied with the statutory record on physical verification. Only scrap generated in the course of manufacture was not entered in the statutory record. There is no allega ..... X X X X Extracts X X X X X X X X Extracts X X X X
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