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2016 (7) TMI 84 - CESTAT CHANDIGARH

2016 (7) TMI 84 - CESTAT CHANDIGARH - TMI - Raw materials/inputs found in excess at the time of search - confiscation and consequently redemption fine and penalty - Held that:- As the issue has been settled that the inputs found in excess are not liable for confiscation, therefore, hold that the inputs are not liable for confiscation. - As the appellant was not maintaining proper account of their inputs, therefore, the penalty is imposable in view of the decision of this Tribunal in the cas .....

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. 60135-60136/2016 - Dated:- 2-5-2016 - Mr. Ashok Jindal, Member (Judicial) Present for the Appellant : Shri N. Bindal, Advocate Present of the Respondent : Shri K. Poddar, AR ORDER The appellant is in appeal against the impugned wherein the raw materials found excess at the time of search on 2.3.2011is sought to be confiscated and consequently imposing redemption fine and penalty on the appellant. 2. After hearing the parties, the following issue has been emerged : Whether the raw materials/inp .....

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iscation of the raw material. Only penalty for non-maintenance of record can be imposed upon the appellant. In view of the explanation of the appellant that the said raw material was yet to be entered in the records and there is no time limit for doing so, I set aside the confiscation of the raw material but impose penalty of ₹ 2,000/- upon the appellant M/s. Unimark Remedies Ltd. for non-maintenance of the records. 4. The said order was followed by this Tribunal in the case of Kashi Lamin .....

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