9911796707
TMI Blog2015 (1) TMI 1039X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of Rule 25 of the Rules can be invoked subject to the provisions of section 11AC of the Act. In this case provisions of section 11AC has not been invoked, consequently Rule 25 of the Rules are not invokable as held by this Tribunal in the case of BMW Steels Ltd. (2010 (10) TMI 885 - CESTAT, NEW DELHI) as well as by Hon’ble High Court of Andhra Pradesh in the case of Mahalakshmi Profiles Ltd. (2012 (9) TMI 706 - ANDHRA PRADESH HIGH COURT). In these circumstances, the impugned order is liable to be set aside to the extent of confiscation of goods seized and consequential imposing penalty. As it has been noted that the provisions of Rule 25 of CER, 2002, are not invokable, therefore, the confiscation of goods and consequently imposing redem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the said order. Revenue is in appeal for enhancement of the redemption fine and penalty and for upholding the charges dropped by the learned Commissioner (Appeals), the assessee is in appeal against the confirmation, the charge of confiscation of the goods, confiscation of raw material, consequential imposition of redemption fine and penalty on the assessee. 3. Heard both sides and perused the records. 4. It is the contention of the learned Counsel for the assessee that in the show cause notice, it is alleged that the assessee is not maintaining the records as per Rule 10 of the Central Excise Rules, 2002, consequently Rule 25 of the Central Excise Rules was invoked and redemption fine and penalty were confirmed against the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gation are liable for confiscation and consequential imposition of penalty. He further submits that learned Commissioner (Appeals) has wrongly dropped the charge of clandestine removal against the assessee on finished goods. Therefore, the impugned order dropping the redemption fine and penalty against the assessee for finished goods is required to be set aside. 6. I have carefully considered the submissions of both the sides and perused the records. In the show cause notice there is no allegation that there was any malafide intention or suppression of facts or intention to fraud, collusion or for contravention of any provisions of Rule / Act or to evade payment of duty. Rule 25 of the Central Excise Rule which is reproduced as under: Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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