TMI Blog2018 (3) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... n filed on time. The pendency of dispute does not in any way affect the responsibility of complying with the provisions of Central Excise Rules once the registration has been obtained. Having failed to do so, the penal consequences must follow - penalty for late filing of returns is reduced to ₹ 40,000/-. Appeal allowed in part. - Appeal No. E/86586/2017 - A/92238/2017 - Dated:- 3-11-2017 - Shri C J Mathew, Member ( Technical ) Shri Prashant Patankar, Consultant for the appellant Shri Ahibaran, Additional Commissioner (AR) for the respondent ORDER Appellant M/s Maruti Fertochem Limited claims that they are not in any manufacturing activity and that their business is concerned with procurement of primary ferti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f penalty for being in possession of stock in excess of that shown in their records. The original authority confiscated the finished goods valued at ₹ 2,78,95,290/- and raw materials valued at ₹ 1,88,27,570 under rule 25 Central Excise Rules, 2002 and imposed redemption fine of ` 4,67,229/-. Penalty of like amount was imposed under rule 25(1) of Central Excise Rules, 2004 for failure to obtain registration and penalty of ₹ 87,500/- under rule 12(6) and rule 27 of the Central Excise Rules, 2002 for delay in filing the returns. The first appellate authority, Commissioner of Central Excise Customs (Appeals) vide order-in-appeal no. NGP/EXCUS/000/APPL/652/16-17 dated 28th February 2017 has set aside the confiscation of the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stration process and, moreover, had also failed to reveal the correct quantum of stock available in the factory with deliberate intent to remove them without payment of duty as they have been doing in the past. 5. It is seen that the excess quantum of finished goods that was sought to be subject to duty had already borne the burden of duty at the time of provisional release. Subsequent confiscation, and redemption thereof on such high fine, is not warranted in these circumstances. The excess stock was ordered to be confiscated under rule 25 of the Central Excise Rules, 2004 without identifying the specific charge leading to the confiscation. There are four circumstances in which the confiscation can be resorted to; neither the show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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