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TMI Blog2007 (10) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... Penalty reduced for not maintaining proper records. - E.1008-1009/2007 - A/2841-2842/2007-WZB/AHD - Dated:- 26-10-2007 - Ms. Archana Wadhwa, Member (J) [Order per] - Learned Advocate appearing for the appellants submits that after filing the appeal and the stay petition before the Tribunal, they have been compelled to deposit the entire amount of duty, fine and penalty, as confirmed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record. In respect of raw materials, he explained that either the same was received on the previous day or the verification was not on actual basis. 3. Based on the above, proceedings were initiated in the show cause notice against the appellants for confirmation of demand and confiscation of excess seized goods and imposition of penalty. The said show cause notice culminated into an order pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in which case, confirmation of demand of duty is not justified at all. Not only that, I find that the jurisdictional Central Excise authorities have compelled the appellants to pay the duty amount even when the goods were not redeemed and cleared by them. This happened when the stay petition was pending before the Tribunal. In any case, the confirmation of demand of duty in respect of the seized g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods after entering the RG-1 register. 5. Apart from the above, I find that the authorities below have also confiscated the excess found raw materials along with confirmation of demand of duty of excise in respect of the same under the provision of Section 11A of the Central Excise Act, 1944. These raw materials are not manufactured by the appellants. I fail to understand as to how their non-e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellants at the time of clearance of the goods. As regards the penalty, I find that admittedly, the appellants had not maintained the records properly though there may not be any intention on their part to clear the same clandestinely. For non-maintenance of record, penalty under the provision of Rule 25 is imposable. I, accordingly, reduce the penalty under the said provision on M/s. Cam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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