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TMI Blog2016 (11) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... No. OIA-23-2013-AHD-II-CE-AK-COMMR-A-AHD dated 31.01.2013 passed by Commissioner (Appeals) Central Excise & Service Tax, Ahmedabad. 2. None present for the appellant despite notices being sent. The matter has been listed on 14.08.2015, 13.11.2015, 15.01.2016, 19.08.2016 and today i.e. on 07.10.2016; but none present for the appellant nor there is any request for adjournment. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to be redeemed on payment of fine. Aggrieved by the same, the appellant preferred appeal before the Commissioner (Appeals). The ld. Commissioner (Appeals) partly allowed their appeal to the extent of setting aside the confiscation of the goods not seized but cleared in the past which was not available for confiscation. Hence, the present appeal. 4. I find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he strength of challan No. 78 dated 23.09.2011 on which no Central Excise duty was paid. There is no denying fact that these facts have been corroborated by Shri V.K.S. Sharma; the proprietor of the appellant in his statement recorded on 23.09.2011. It is evident from his deposition that no Central Excise duty was paid, no invoice was issued, and no entries were made in the finished go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... substance in appellant's contention when goods are not available for confiscation, redemption fine imposed is not legal, proper and correct in view of the above decision. Therefore in absence of enforceable security the redemption fine imposed vide Sr. No. (ii) of the impugned order is set-aside in view of the above decision. 5.5. I also observe that appellant had suppressed the prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise Act, 1944) and penalty under Rule 25 of the Central Excise Rules, 2002 read with Section 11AC of Central Excise Act, 1944 by the adjudicating authority vide Sr. No. (iv) and (v) of the impugned order." 5. I do not see any infirmity in the above findings of the ld. Commissioner (Appeals). Accordingly, the present appeal being devoid of merits is accordingly dismissed. Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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