TMI Blog2017 (7) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the provisions of the Notification. The ld.Counsel for the appellant mainly argued that they informed the Range Superintendent. Admittedly, he is not competent authority to allow the storage outside of the factory premises - confiscation justified - In any event there is no suppression of facts with an intent to evade payment of duty and therefore, imposition of penalty under section 11A of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y premises. The said godown is located adjacent to the registered factory premises but separated by a road. A Show Cause Notice dated 19.12.2013 was issued proposing confiscation of the goods and disallowance of Cenvat Credit and to impose penalty. The Adjudicating Authority confiscated the finished goods and imposed redemption fine of ₹ 1,00,000/- and also confirmed demand of duty of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rintendent's permission and therefore, there is no removal of the goods and the confiscation, demand of duty and Cenvat Credit and imposition of penalty are not warranted. He submitted various case laws. 4. I find from the impugned order that the Range Superintendent while acknowledging the letter of the appellant on 20.03.2012 for storing of the goods, endorsed on the body of the letter as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctory premises without the permission of the Commissioner in violation of the provisions of the Notification. The ld.Counsel for the appellant mainly argued that they informed the Range Superintendent. Admittedly, he is not competent authority to allow the storage outside of the factory premises. The Hon'ble Supreme Court in the case of Commissioner of C.Ex., New Delhi v. Hari Chand Shri Gop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of redemption fine should be reduced and a token penalty should be imposed. 7. In view of the above discussions, the impugned order is modified in so far as the fine is reduced to ₹ 25,000/- (Rupees Twenty Five Thousand only) and a general penalty of ₹ 10,000/- (Rupees Ten Thousand only) is imposed and other penalties are set aside. The Adjudicating Authority is directed to ascertai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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