2014 (6) TMI 452

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..... or the Respondent. ORDER This appeal has been filed by the Revenue against O-I-A No. RS/448-450/SRF II/06, dated 29-12-2006. Under this O-I-A dated 9-12-2006 inter alia, first appellate authority held that confiscation of raw materials, utilized in the manufacture of finished goods, is not attracted and accordingly the confiscation of raw materials and imposition of redemption fine was set aside .....

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..... bsp;   contravenes any of the provisions of these Rules with intent to evade payment of duty; then all such goods shall be liable to confiscation. The Commissioner (Appeals) order is not speaking and the same is not based on any case law. The goods are liable to confiscation and also liable to penalty under Rule 209 of Central Excise Rules, 1944." 4.1 It is observed from para 10 .....

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