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TMI Blog2009 (6) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... d granted the relief reasonably by reducing the redemption fine in lieu of confiscation of goods in exercise of its power and jurisdiction. Therefore, we do not find any good reason to answer the substantial questions in favour of the appellant as the same do not arise for our consideration. The appeal is devoid of merit - 46/2009 - - - Dated:- 16-6-2009 - V. Gopala Gowda and Ravi Malimath, JJ. [Judgment per : V. Gopala Gowda, J.]. - Heard the learned counsel for the appellant. 2. The correctness of the impugned Judgment dated 29-12-2008 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore (in short 'the CESTAT') in Appeal Nos. 901 902/06 is questioned in this appeal framing the follow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent when there was no intention on the part of the appellant to evade the payment of excise duty on account of confiscation of goods in lieu of same redemption fine imposed is arbitrary and unreasonable. Therefore, the substantial questions of law Nos. 1 and 2 would arise for consideration of this Court. Further, he has contended that the Tribunal was not justified in reducing the penalty and redemption fine amount in relation to both goods namely input and finished product is arbitrary and unreasonable as the same is on the higher side as the same has not been considered by either the original authority or the first appellate authority for not considering the explanation offered by the appellant-assessee regarding non-accountal of raw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. With reference to the above said legal grounds urged on behalf of appellant, we have carefully examined the original order, first appellate authority's order and the order passed by CESTAT with a view to find out as to whether the above framed substantial questions of law by the appellant would arise for our consideration. The original authority has referred to the explanation offered by the assessee to the show-cause notice issued by the assessing officer. The assessing officer has recorded the findings with reasons regarding the finished products namely the rollers of various sizes input/raw material of various goods required to be used as inputs for the finished products for which Cenvat credit benefit under the Cenvat Credit Rules, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority and the Commissioner of Customs and Central Excise vide order dated 27-8-2006 dismissing the appeals after recording the reasons at paragraph-6 of the order with reference to the decisions of CESTAT, Mumbai and Delhi. 7. The findings recorded in the said order is questioned in the appeal before the CESTAT. The CESTAT, after adverting to relevant undisputed facts regarding the nature of goods namely finished goods and raw materials not properly accounted is an undisputed fact for which the explanation is offered by the assessee as the same could not be maintained in the register due to dearth of staff is taken into consideration by the Assessing Authority. Further having regard to the undisputed fact that finished goods and raw mate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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