TMI Blog2013 (8) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... Plastic film, an intermediate product for captive consumption – Held that:- Appellant admittedly were maintaining its account in the RG-1 register by treating the same as goods manufactured, though for captive consumption - To the extent the stock of plastic film was not accounted for in the RG-1 register, the same would be liable for confiscation. However, looking to the nature of the contravention, the quantum of redemption fine and penalty on the appellant on this count is higher side. Accordingly, the redemption fine is reduced to Rs. 50,000/- and penalty imposed on the appellant-company is reduced to Rs. 20,000/-. Penalty under Rule 26 of the Central Excise Rules, 2002 – Held that:- Impugned order does not give any finding as to ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the polyester film under Rule 25 of the Central Excise Rules, 2002 for contravention of the provision of Rule 10 with an option to be redeemed on redemption fine. He ordered confiscation of plastic granules and metalized film under Rule 15 of the Cenvat Credit Rules with option to be redeemed on payment of redemption fine of Rs. 50,000/-. Beside this he also imposed penalty of Rs. 1,30,000/- on the appellant-company and penalty of Rs. 50,000/- on Director of the appellant-company under Rule 26 of Central Excise Rules. On appeals being filed to the Commissioner (Appeals), the above order of the Commissioner (Appeals) was upheld against which these two appeals have been filed. 2. Heard both the sides. 3. Shri Raj Kumar, C.A., the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been availed in respect of the same. On going through the impugned order, I find that there is no finding that the appellant have availed Cenvat credit wrongly in respect of the metalized film and plastic granules. In view of this, just for non-accountal of the plastic granules and metalized film as per the provisions of Rule 9(5) of the Cenvat Credit Rules, the same could not be confiscated under Rule 15 and, as such, the confiscation of plastic granules and metalized film and redemption fine imposed, in respect of the same is not sustainable. 7. As regards plastic film, the same admittedly, is a product manufactured by the appellant, though it is for captive use. The appellant admittedly were maintaining its account in the RG-1 regis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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