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2007 (5) TMI 538

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..... ppeal by the Department against the order of Commissioner (Appeals) 18-19/2005(Ahd-I) dated 16-1-2006. 2. Heard learned DR on behalf of the Department. None appeared for the respondent. There was a request for adjournment from the respondent, which is being rejected. 3. The respondent M/s. Raj Jay Fashions India is a manufacturer of readymade garments and they had their own shop. 4. The offi .....

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..... Central Excise duty of Rs. 67,603/- placed under seizure under panchnama dated 26-4-04 drawn at the office premises of M/s Raj Jay Fashion India, 279, New Cloth Market, Outside Raipur Gate, Ahmedabad under the provisions of Rule 25 of Central Excise Rules, 2002 but allow the goods to redeem on payment of a fine of Rs. 50,000/- (Rs. Fifty Thousands only) in lieu of the confiscation and appropriate .....

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..... of non-duty paid goods seized from the shop premises was upheld but redemption fine was reduced from Rs. 50,000/- to Rs. 17,603/-. The penalty imposed was also reduced to Rs. 17,603/-. 6. As regards the demand of duty in respect of goods lying in the factory premises, she has dropped the demand on the ground that no evidence was available that it was intended to be cleared clandestinely and no .....

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