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M/s K.K. Sales Versus CCE, Delhi

2016 (11) TMI 233 - CESTAT NEW DELHI

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 al .....

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ed Representative (DR) for the respondent ORDER Per. B. Ravichandran The appellant is before us against order dated 01/01/2013 of Commissioner (Appeals), Delhi II. The appellants are engaged in the manufacture of pan masala liable to Central Excise d .....

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king 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 confi .....

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product attract the provision of Rule 25 (1) of Central Excise Rules, 2002 and accordingly ordered the confiscation of the same with an option to redeem the confiscated goods on fine of ₹ 4,00,000/- 2. On appeal, the said order was confirmed b .....

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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 pe .....

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red or stored by him; or (c) engages in the manufacture, production or storage of any excisable goods without having applied for the registration certificate required under section 6 of the Act; or (d) contravenes any of the provisions of these rules .....

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e, 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], whiche .....

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ble goods. In the present case, the seizure and confiscation is for Betel Nut. We have seen the samples submitted by the learned Counsel during the hearing these are agricultural produce in raw form and not manufactured product. These are raw materia .....

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