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2016 (11) TMI 233 - CESTAT NEW DELHI

2016 (11) TMI 233 - CESTAT NEW DELHI - TMI - Confiscation - Rule 25 of Central Excise Rules, 2002 - Penalty - Held that: - lower Authorities fell in error in applying the provisions of Rule 25 in respect of Betel Nut which is not an excisable goods in the form in which it was seized - Appeal allowed. - Excise Appeal No. 56734 of 2013 - Final Order No. 54599/2016 - Dated:- 28-10-2016 - Shri Justice Dr. Satish Chandra, President And Shri B. Ravichandran, Member (Technical) Shri K.S. Gupta, Advocat .....

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. of perfumery compound and 858.17 kg. of packing material without proper account, in the premises. The present appeal is against the confiscation [with an option to redeem on payment of fine]. The seized Betel Nut (supari) valued at ₹ 20,30,000/-. The Original Authority ordered the confiscation of this Betel Nut on the ground that Betel Nut is an excisable commodity under Tariff Heading 21069030 as a product of Betel Nut classifiable under Chapter 21 meant for miscellaneous edible prepara .....

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onfiscation of the said Betel Nut was ordered by the lower Authorities in terms of Rule 25 of Central Excise Rules, 2002. The said Rule is reproduced below :- 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 a registered dealer, - (a) removes any excisable goods in contravention of any of the provisions of these rules or the notification issued under these rules; or (b) does not account .....

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use or a registered dealer, as the case may be, shall be liable to a penalty not exceeding the duty on the excisable goods in respect of which any contravention of the nature referred to in clause (a) or clause (b) or clause (c) or clause (d) has been committed, or [rupees two thousand], whichever is greater. (2) An order under sub-rule (1) shall be issued by the Central Excise Officer, following the principles of natural justice . 4. On perusal of the above Rule will indicate that the whole Rul .....

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