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TMI Blog2018 (4) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacturer or dealer or availed any benefit out of such material. The appellant was not liable to pay duty on the goods manufactured by using such raw material as they were enjoying SSI exemption. In such situation - application of Rule 25 for raw material is not justified - appeal allowed. - E/50108 of 2018 (SM) - 51046/2018 - Dated:- 21-3-2018 - Shri B. Ravichandran, Member (Technical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority ordered the confiscation of both raw materials as well as finished goods under Rule 25 of Central Excise Rules, 2002. He gave an option to the appellant to redeem the goods on payment of redemption fine of ₹ 61,500/-. He imposed a penalty of equivalent amount on the appellant under Rule 25 of Central Excise Rules, 2002. On appeal, the said order was confirmed by the impugned order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds, the appellant are to maintain accounts of not only finished goods but also raw materials used in the manufacture. Non- accountal or improper accountal of either of the goods will attract penal provisions. 4. I have heard both the sides and perused the appeal record. The Original Authority categorically records that the raw material seized were not manufactured by the appellant nor they have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vs. CCE, Haldia - 20 13 (290) E.L.T. 81 (Tri. Kol.), the Tribunal observed that mere keeping or storage of excisable goods in the factory premises by a manufacturer per- se shall not invite the rigour of Rule 25. Something more is required to attract the said provision. 5. In view of the said legal position, I note that the seizure and confiscation of the raw materials are not sustainable. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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