TMI Blog2017 (12) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... er identified by their classification or excisability, after due manufacture. The possibility of the product being semi-processed intended for further use in manufacture of final product which are excisable can be no basis to confiscation of the said goods - Since, there is no categorical finding regarding the offence with reference to impugned goods or whether they are at any stage excisable prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The limited point of grievance is the non-sustainability of seizure and confiscation of paper sheets valued at ₹ 2,03,800/-. The learned Counsel for the appellant submitted during the search and investigation conducted by the officers on 28/11/2013, in the premises of the appellant, certain excisable goods alongwith the present impugned goods were seized for further enquiry. On adjudication ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld. We note that the reasoning adopted in the impugned order is not legally sustainable. The products were neither identified by their classification or excisability, after due manufacture. The possibility of the product being semi-processed intended for further use in manufacture of final product which are excisable can be no basis to confiscation of the said goods. The appellants strongly plead ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty under Rule 25 which was reduced by the impugned order, to ₹ 10,000/-. The learned Counsel submits that he is a paid employee of the appellant s unit and had no personal interest or profit in these transactions. Accordingly, penalty may be waived on this appellant. 4. We note that penalty of ₹ 49,088/- was imposed on second appellant by the Original Authority under Rule 25 of Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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