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2016 (12) TMI 1164

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..... ate of inspection dated 19/9/2007, imposition of redemption fine was unwarranted - In the course of argument the learned counsel for the appellant have produced the original RG-I register wherein the said quantity of 6945.89 kg. of copper sheet etc. have found to be entered on 14/01/2008 - decided in favor of appellant-assessee. - E/58177/2013-EX[SM] - FINAL ORDER NO. 70998/2016 - Dated:- 30-8-2 .....

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..... of the finished goods, but the ingredients of Section 11AC were found to be absent. Accordingly, penalty under Rule 27 of CER, 2002 was found to be only attracted. Penalty so imposed under Rule 27 was reduced to ₹ 5,000/-. It was observed that since the goods were found in the factory itself, on the date of inspection dated 19/9/2007, imposition of redemption fine was unwarranted. Accordingl .....

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..... ntly released vide order dated 14/01/2008. Accordingly, it appears that the said quantity of finished goods has been cleared without payment of duty. 4. In the course of argument the learned counsel for the appellant have produced the original RG-I register wherein the said quantity of 6945.89 kg. of copper sheet etc. have found to be entered on 14/01/2008. It is also clarified that in view of .....

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