TMI Blog2017 (3) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... ,000/- to ₹ 1,00,00/- and has also reduced the penalty from ₹ 10,000/- to ₹ 2000/- only. In the facts and circumstances of the case, it cannot be said that the learned tribunal has committed any error. Appeal dismissed - decided against assessee. - TAX APPEAL NO. 1632 of 2007 - - - Dated:- 17-2-2017 - MR. M.R. SHAH AND MR. B.N. KARIA, JJ. FOR THE APPELLANT : MR PARESH V SHETH, ADVOCATE FOR THE OPPONENT : MR CHINTAN H DAVE, ADVOCATE ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE M.R. SHAH) 1.00. Feeling aggrieved and dissatisfied with the impugned judgement and order passed by the learned Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad (hereinafter referred to as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt herein was called upon to show cause as under :- (i) the excisable goods viz. 21500 Kgs of Copper Scrap in picket Form, 3960 Kgs of Aluminum Scrap in Bricket Form and 4040 Kgs of Copper Scrap packed in gunny bags totally valuing ₹ 19,64,000 seized under the Panchnama dated 27/28.4.2004 should not be confiscated under the provisions of Rule 25 of the Central Excise Rules, 2002 read with Section 111 of the Customs Act, 1962 and if the party fails to produce the goods liable to confiscation before the Adjudicating Authority upon their provisional release, why the conditions of the bound furnished by them should not be enforced.] (ii) Penalty under Rule 25 of the Central Excise Rules, 2002 read with Section 112 of the Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the learned tribunal, the assessee has preferred the present appeal. 3.00. It is mainly contended by Mr.Sheth, learned advocate appearing on behalf of the appellant assessee that the assessee was registered as 100% E.O.U. and therefore, was not liable to maintain registers as per the statutory rules. It is submitted that even otherwise, when the learned tribunal has found that no clandestine removal has been alleged or found by the authorities, and therefore, the learned tribunal is not justified in confirming the order of confiscation and consequently reducing the redemption fine only. Making above submissions it is requested to allow the present appeal. 4.00. Present appeal is vehemently opposed by Mr.Chintan Dave, learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they have admitted that they have not maintained statutory records with an intent to remove the same without preparation of invoices and without payment of any duty. They have also admitted that the good found were finished goods. Therefore, proper registers were required to be maintained. Considering the facts and circumstances of the case when it was found that the relevant and statutory registers were not maintained and when it was also found that the quantity of finished goods found were in excess, it cannot be said that the authorities below have committed any error in confirming the order of confiscation of the goods seized. 5.02. Now, so far as the imposition of redemption of fine is concerned, it is required to be noted that as s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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