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TMI Blog2018 (2) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.00 P.M. Further, it is not the case of the department that the appellant had the intention to remove the excess availability of goods in clandestine manner - the provisions of Rule 25 cannot be invoked for imposition of redemption fine and penalty against the appellant - appeal allowed - decided in favor of appellant. - E/3473/2012-SM - A/50120/2018-SM[BR] - Dated:- 12-1-2018 - Mr. S.K. Mohan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e recorded quantity of goods as per the statutory registers maintained by the appellant. Accordingly, show cause proceedings were initiated against the appellant, proposing confiscation of excess unaccounted stock of finished goods under Rule 25 of the rules. The matter was adjudicated against the appellant wherein redemption fine and penalty were imposed on the appellant. 3. The ld. Advocate a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fying imposition of redemption fine and penalties. He has relied on various judicial pronouncements to state that proceedings cannot be initiated against the appellant for confirmation of the adjudged demand. 4. On the other hand, the ld. DR appearing for Revenue has reiterated the findings recorded in the impugned order. 5. Heard both sides and perused the case records. 6. I accept the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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