TMI Blog2015 (11) TMI 1334X X X X Extracts X X X X X X X X Extracts X X X X ..... e Cenvat Credit Rules, 2004 is not applicable to the facts of the case as appellant have not taken any cenvat credit either wrongly or in contravention of the provisions of any Rule. Therefore, I hold that goods in question are not to be held liable for confiscation under Rule 15 of the Cenvat Credit Rules, 2004. - provisions of Rule 25 are attracted if there is violation of provisions of section 11AC of the Central Excise Act, 1944. Provisions of Rule 25 of Central Excise Rules 2002 cannot be invoked for confiscation of the goods in the subject matter as held by this Tribunal in the case of BMW Steels Ltd. (2010 (10) TMI 885 - CESTAT, NEW DELHI) and in the case of Sadashiv Ispat Ltd. (2010 (1) TMI 500 - PUNJAB & HARYANA HIGH COURT). Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In these circumstances, these goods are liable for confiscation and consequently redemption fine and penalties can be imposed. In these circumstances, Show cause notices were issued to the appellants. Same were adjudicated holding that appellant has contravened the provisions of Rule 15 of Cenvat Credit Rules, 2004 read with Rule 25 of the Central Excise Rules, 2002. Therefore, the goods are liable for confiscation and consequently, the redemption fine and penalty were imposed. Aggrieved from the said order appellant is before me. 3. Learned Counsel for the appellant submits that facts of the case are not in dispute. He submits that the provisions attracted for confiscation for the goods found in excess i.e. raw material /finished good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase or not. For better appreciation, Rule 15 of the Cenvat Credit Rules, 2004 is extracted herein below:- [RULE 15. Confiscation and penalty. (1) If any person, takes or utilises CENVAT credit in respect of input or capital goods or input services, wrongly or in contravention of any of the provisions of these rules, then, all such goods shall be liable to confiscation and such person, shall be liable to a penalty not exceeding the duty or service tax on such goods or services, as the case may be, or two thousand rupees, whichever is greater. (2) In a case, where the CENVAT credit in respect of input or capital goods or input services has been taken or utilised wrongly by reason of fraud, collusion or any wilful mis-stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules, 2004. 8. The provisions of Rule 25 of Central Excise Rules, 2002 were also attracted for confiscation of the goods in question. The provisions of Rule 25 of Central Excise Rules, 2002 are extracted hereinbelow:- RULE 25. Confiscation and penalty. (1) Subject to the provisions of section 11AC of the Act, if any producer, manufacturer, registered person of a warehouse [or an importer who issues an invoice on which CENVAT credit can be taken] or a registered dealer, - (a) removes any excisable goods in contravention of any of the provisions of these rules or the notifications issued under these rules; or (b) does not account for any excisable goods produced or manufactured or stored by him; or (c) engages ..... X X X X Extracts X X X X X X X X Extracts X X X X
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