2014 (6) TMI 452

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..... y cleared illicitly for which duty was demanded separately. Rule 209 of the Central Excise Rules, 1944 talks of the excisable goods when removed from the factory are only liable to confiscation. In the instant case there is no evidence that raw materials were cleared as such from the factory. Secondly, there cannot be a confiscation of goods which are not available for confiscation. There is no in .....

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..... iscation of raw materials and imposition of redemption fine was set aside. 2. None appeared on behalf of the respondent. 3. Sh. P.N. Sarvaiya (AR) appearing on behalf of the Revenue reiterated the grounds of appeal filed by the Revenue. 4. Heard learned AR and perused the case records. Revenue has filed this appeal on the following grounds : In fact, the goods are liable to confiscati .....

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..... 4.1 It is observed from para 10 of the O-I-A dated 29-12-2006 passed by the first adjudicating authority, that a clear cut finding has been given that raw materials were utilized for the manufacture of finished goods and only the finished goods were held to be subsequently cleared illicitly for which duty was demanded separately. Rule 209 of the Central Excise Rules, 1944 talks of the excisable g .....

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