2007 (4) TMI 512

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..... pellant filed this appeal against the redemption fine of Rs. 15,000/- and penalty of Rs. 19,000/-. 2. The relevant facts of the case, in brief, are that the appellants are engaged in the manufacture of engine parts classifiable under Chapter 85 of the Central Excise Act, 1985. The appellants are exempted from payment of duty vide exemption Notification No. 8/2002 dated 1-3-2002. On 3-1-2003, the .....

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..... ring the financial year. Thus, there is no dispute that no duty is demandable on the seized goods, and, therefore, I do not find any justification in confiscation and imposition of redemption fine and, accordingly, the same are set aside. However, it is seen from the impugned order that the appellants cleared the goods without cover of bill/invoice in violation of Central Excise Rules and, therefo .....

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