TMI Blog2018 (5) TMI 866X X X X Extracts X X X X X X X X Extracts X X X X ..... ot than room temperature. This indicate that the same were of recent production and were yet to be entered during the course of day - confiscation and penalty set aside - appeal allowed - decided in favor of appellant. - Excise Appeal No. 50542 of 2018 SM - A/51666/2018-SM[BR] - Dated:- 25-4-2018 - Ms. Archana Wadhwa, Member (Judicial) Shri Jitender Singh, Advocate for the Appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al product with an option to the appellant to redeem the same on payment of Redemption Fine of ₹ 14,30,278/-. Similarly, raw material totally valued at 30.77 lakhs was also seized with an option to the appellant to redeem the same on payment of redemption fine of ₹ 3,07,705/-. In addition, penalty of ₹ 4,64,254/- was imposed on the manufacturing unit in terms of Rule 25 of Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... neither the confiscation of the same nor imposition of penalty is justified. As regards the raw material confiscation, he submits that it is well settled law that the raw material cannot be confiscated on th ground that same were not entered in the statutory records. Reliance for the above proportion is based upon the Tribunal s decision in the case of Santosh Tobacco vs. CCE, Delhi I [2014 (3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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