TMI Blog2008 (2) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... any covering documents, confiscation & penalty are not justified, if manufacturer SSI has not crossed exemption limit – revenue appeal dismissed - 139 of 2005 - - - Dated:- 8-2-2008 - SATISH KUMAR MITTAL and RAKESH KUMAR GARG JJ. [Order per Rakesh Kumar Garg, J.]-1. The Revenue has filed this appeal under Section 35G of The Central Excise Act, 1944 against the order dated 23.12.2004 pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of clearances which eventually led to evasion of duty?" 2. The brief facts of the case leading to the filing of this appeal are that on 18.12.2000, Central Excise Preventive Staff, Jalandhar Division seized, in transit, 40 bags of Hex Bolts valued at Rs.37,000/- on the ground that the same were being removed in a clandestine manner by the assessee without payment of duty and without issuance o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as envisaged under Notification No.1 8/99-CE and 8/2000 CE. Since the assessee was not required to maintain statutory Central Excise stock register, there was no ground to invoke the penal provisions against the assessee. The adjudicating Authority vide its order dated 18.2.2002 imposed a redemption fine of Rs.30,000/- in lieu of confiscation of the said goods and also imposed a penalty of Rs.20,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23.12.2004 accepted the appeal filed by the assessee and set aside the order of confiscation and penalties imposed by the lower Authorities. 4. We have heard learned counsel for the appellant-revenue and perused the record. A perusal of the impugned order of the Tribunal would show that the Tribunal has given a pure finding of fact that imposition of penalty is clearly unwarranted as the rev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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