TMI Blog2019 (7) TMI 1013X X X X Extracts X X X X X X X X Extracts X X X X ..... ared the said goods on payment of duty whenever the occasion for clearance arose. Therefore, it is not established that the goods which were confiscated were cleared without payment of duty and therefore, there was no occasion to demand central excise duty on the same. There was no occasion for invocation of provisions of Section 11AC of Central Excise Act, 1944 in respect of the confiscated go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned AR, Shri Mohammad. Altaf on behalf of the Revenue, I note that the appellant was manufacturer of goods falling under Chapter 70 of Schedule to Central Excise Tariff Act, 1985. In fact the activity was printing of glass bottles and said activity was declared as manufactured through Chapter Note of Chapter 70. Officers of Central Excise visited the appellants unit in the month of March 2016 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule penalty of ₹ 4,25,000/- was imposed on the appellant. Further, option to redeem the confiscated goods was provided on payment of redemption fine of ₹ 4,25,000/-. The other appellant was imposed with penalty of ₹ 10,000/- under Rule 26 of Central Excise Rules, 2002. Aggrieved by the said order appellant preferred appeal before Commissioner (Appeals) who did not interfere wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of said Section 11A than only provisions of said Rule 25 can be invoked. 4. The learned AR has supported the impugned order. 5. Having considered the submissions from both the sides, I note that on provisional release the goods were placed at the disposal of the appellant and as per the submissions during hearing appellant has cleared the said goods on payment o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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