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TMI Blog2008 (7) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... the raw materials - further, the raw material was received by the assessee. Therefore, this cannot come under the category of excisable goods - appeal dismissed - decided against Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Appeals) modified the Adjudication order in so far as confiscation and redemption fine were set aside and penalty was reduced to Rs. 10,000/- on Respondent No. 1. He also set aside the penalty on Respondent No. 2. So, the Revenue filed these appeals against the order of Commissioner (Appeals) for enhancement of penalty and confiscation. 4. The learned DR reiterates the grounds of appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 88 (Tri.-Ahmd.) (d) CCE, Meerut v. Bharat Steel Rolling Mills - 2007 (219) E.L.T. 166 (Tri.-Del.) (e) Unimark Remedies Ltd v. CCE, Vapi - 2006 (204) E.L.T. 49 (Tri.-Mum.) 6. After hearing both the sides and on perusal of the record, the relevant portion of the finding of the Commissioner (Appeals) is reproduced below :- "I have carefully examined the case records including the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T. 234 (Tri.) " It is seen that the Tribunal consistently viewed in a series of decisions that there is no provision under the Central Excise law for confiscation of raw material not accounted. It has been held that penalty can be imposed. In the present case, no Cenvat credit was availed on the raw materials. In the case of Mohindra Enterprises (supra), it has been held that assessee was neither ..... X X X X Extracts X X X X X X X X Extracts X X X X
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