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TMI Blog2017 (12) TMI 1086X X X X Extracts X X X X X X X X Extracts X X X X ..... sions of Rule 25 that provisions of said Rule are subject to provisions of Section 11AC of the CEA, 1944. In the SCN or during the whole proceedings Revenue has not established that provisions of Section 11AC were applicable in the present case. Appeal dismissed - decided against Revenue. - E/70733/2016-EX [SM] - A/71657/2017-SM[BR] - Dated:- 27-10-2017 - Mr. Anil G. Shakkarwar, Member ( Technical ) Shri Pradeep Kumar Dubey, Supdt. ( AR ) for Appellant Shri Kartikeya Narain, Advocate, for Respondent ORDER Per : Anil G. Shakkarwar Present appeal filed by Revenue is directed against Order-in-Appeal No. MRT/EXCUS/000/APPL-I/594/2015-16 dated 22/03/2016 passed by Commissioner of Central Excise (Appeals-I), Meerut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rly that the goods manufactured were meant for clandestine removal. The Learned Commissioner (Appeals) has observed that Department did not carried out any investigation regarding clearance of goods, identification of buyers and marketing of goods etc. The Learned Commissioner (Appeals) has held that the goods were neither liable for confiscation nor penalty could be imposed in the absence of any evidence to show that there was any intention to evade payment of duty. He, therefore, set aside the confiscation and held that there was no reason to impose redemption fine or penalty. Aggrieved by the said order, Revenue is before this Tribunal. 3. Revenue through Grounds of Appeal have relied on the decision of this Tribunal in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... register and raw materials valued at ₹ 40,33,338/- were available in the factory which were unaccounted for. The whole proceedings were carried out under the provisions of Rule 25 of Central Excise Rules, 2002. Provisions of Rule 25 of Central Excise Rules, 2002 are reproduced below:- Subject to the provisions of section 11 AC of the Act, if any producer, (1) manufacturer, registered person of a warehouse, or an importer who issues an invoice on which CENVAT credit can be taken, or a registered dealer, (a) removes any excisable goods in contravention of any of the provisions of these rules or the notifications issued under these rules; or (b) does not account for any excisable goods produced or manufactured or stored by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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