TMI Blog2015 (4) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... ays from the date of receipt of Adjudication order, by the Adjudicating Authority. Regarding the other issue, the Larger Bench of the Tribunal in the case of Shiv Kripa Ispat Pvt Ltd (2009 (1) TMI 124 - CESTAT MUMBAI) held that if the goods are not available for seizure, confiscation and redemption amount cannot be sustained. Regarding the demand of Customs duty on the raw material used in the manufacture of final products, we find that the Adjudicating Authority had also confirmed demand of Central Excise duty on the finished product, which has been paid by the appellant. The Tribunal in the case of Sanjay Twisters (2007 (9) TMI 369 - CESTAT, AHMEDABAD) rejected the appeal of the Revenue on the identical issue and held that duty demanded o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l amount. It has also confirmed the demand of Customs duty of ₹ 2,68,910/- on raw materials consumed in the finished goods cleared by the appellant. It has also confiscated the goods, which are not available for seizure and imposed redemption fine of ₹ 1,00,000/-. Penalty of ₹ 60,000/- and ₹ 26,000/- was imposed on Shri Gajanad S Agarwal, Director of the Company under Central Excise Act and customs Act respectively. The Commissioner (Appeals) modified the adjudication order to the extent redemption fine was reduced to ₹ 50,000/-. 3. The Learned Advocate fairly submits that they are not disputing the demand of Central Excise duty alongwith interest, which they have already paid. He submits that as they have a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of reduction of penalty 25% of duty within 30 days from the date of receipt of Adjudication order, by the Adjudicating Authority. Regarding the other issue, the Larger Bench of the Tribunal in the case of Shiv Kripa Ispat Pvt Ltd (supra) held that if the goods are not available for seizure, confiscation and redemption amount cannot be sustained. Regarding the demand of Customs duty on the raw material used in the manufacture of final products, we find that the Adjudicating Authority had also confirmed demand of Central Excise duty on the finished product, which has been paid by the appellant. The Tribunal in the case of Sanjay Twisters (supra) rejected the appeal of the Revenue on the identical issue and held that duty demanded on duty free ..... X X X X Extracts X X X X X X X X Extracts X X X X
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