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TMI Blog2018 (1) TMI 1085X X X X Extracts X X X X X X X X Extracts X X X X ..... terial and semi finished goods recovered during the course of search from M/s Bentex Control & Switchgear Co. set aside - redemption fine also set aside. The redemption fine has been imposed on the finished goods found in the possession of M/s Bentex Control & Switchgear Co. which was not recorded in the statutory record and finished goods cleared by M/s Bentex Control & Switchgear Co. were found in the premises of co-appellants which has been cleared by M/s Bentex Control & Switchgear Co. without payment of duty - It is a fact on record that the modus-operandi is that the appellant is clearing goods without payment of duty without recording the same in records. Therefore, in the facts and circumstances of the case, the goods found unacc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty paying documents clandestinely. Accordingly, duty was paid alongwith interest and 25% penalty was also paid by M/s Bentex Control Switchgear Co. But the same was settled. In the impugned proceedings, the show cause notice was issued for the goods seized during the course of investigation and for imposition of redemption fine and penalty on the appellant. It is also fact on record that goods cleared by M/s Bentex Control Switchgear Co. to the co-appellant were also found in the possession of the co-appellant which were also seized. The adjudicating took place. The adjudicating authority imposed redemption fine on the appellant namely M/s Bentex Control Switchgear Co. for raw material, semi finished and finished goods found in the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inished goods were also held for confiscation. I have gone through the provisions of Rule 25 of Central Excise Rules, 2002. The same are applicable to the goods manufactured by the appellant. Admittedly, raw material and semi-finished goods cannot be confiscated as held by this Tribunal in the case of Anchal Prints Pvt. Ltd. Vs. CCE, Surat-I -2009 (235) ELT 117 (Tri. Ahmd.). Therefore, I set aside the confiscation of raw material and semi finished goods recovered during the course of search from M/s Bentex Control Switchgear Co. Consequently, the redemption fine on raw material and semi-finished goods cannot be imposed, the same is set aside. 7. Further, I find that redemption fine has been imposed on the finished goods found in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l in the case of K.K. Polycolor India Ltd. (supra). 8. Further, I find that the co-appellant have received the goods on which no duty has been paid at the time of clearance. Therefore, the same are rightly confiscated in terms of Rule 25 of Central Excise Rules, 2002 and redemption fine is rightly imposed on the said goods. 9. In view of above observation, I hold that in the case of M/s Bentex Control Switchgear Co. redemption fine on raw material and finished goods is not imposable but the redemption fine on finished goods is affirmed. 10. The appeal of M/s Bentex Control Switchgear Co. is partly allowed. 11. For remaining appeals, I find no infirmity in the impugned order, the same is upheld. 12. In the result, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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