2007 (3) TMI 91

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..... 38 & 539/2007-WZB/C-IV/(SMB) - Dated:- 13-3-2007 - [Order per] - Vide impugned Orders authorities below have confirmed demand of duty of Rs. 41,799/- along with imposition of personal penalty of identical amount under Rule 25 of the Central Excise Rules, 2002. In addition excess found raw material and semi-finished goods than the recorded balance in the statutory records stand confiscated with .....

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..... irmation of duty and the challenge is only to the imposition of penalty. 3. Apart from the fact that the duty was deposited before issuance of show cause notice and as such in terms of Mumbai High Court derision in the case of CCE-I v. Gaurav Mercantiles Ltd. reported in 2005 (190) E.L.T. 11 (Bom.) under whose jurisdiction the appellant is, no penalty can be imposed under Section 11AC, I fin .....

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..... here is no evidence reflecting upon the appellants intention to clear the same without payment of duty. In the absence of such evidence, their confiscation on the basis of presumption that the appellants would have cleared the same clandestinely is not proper. As such, I set aside the confiscation of the goods. However, admittedly the appellants have not maintained the records in accordance with C .....

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