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TMI Blog2016 (3) TMI 1160X X X X Extracts X X X X X X X X Extracts X X X X ..... ue which also certified that goods in question were ultimately exported. Further, I find that there was no mala fide intention of the appellant to defraud the revenue. As there was no mala fide intention of the appellant and the goods are not liable for confiscation, therefore, penalty on both the appellants under Rules 25 and 26 are not imposable - Appeal disposed of. - E/50565 & 50606/2014-S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Euro Railing is their job worker. The manufacturer M/s. Euro Railing was also searched wherein certain raw material, semi-finished goods, finished goods were found but no challans were produced by the appellant. Therefore, they were sought to be confiscated. Further certain scrap was found for which the appellant could not co-relate with documentary evidence and there was a some discrepancy in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the challans were lying in the head office at Ludhiana of the principal manufacturer for record purposes and ultimately the goods in question have been exported therefore, the goods cannot be liable for confiscation. He further submitted that the raw material, cannot be confiscated under Rule 25 of the Central Excise Rules, 2002. To support this contention he relied on various decisions of this T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders. 5. Heard the parties and considered the submissions. 6. On careful consideration of the submission made by both the sides, I find that the appellant is not contesting to demand of duty on scrap but is praying that benefit of cum-duty price would be given as it is not coming from the records that the appellant has charged any amount over and above the sale price. In that circumstance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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