RAGHUNATH INTERNATIONAL LTD., Vs. CCE

JUDGEMENT

(1.) THIS is an appeal against order -in -appeal dated 19/12/05 passed by CCE (Appeals), Kanpur, by which he upheld the order -in -original dated 29/06/04 passed by Joint Commissioner, Central Excise, Kanpur ordering confiscation of finished excisable goods worth Rs. 10,27,480/ - and Rs. 8,65,600/ - seized from the factory premises of the Appellants company under Rule 25(1) of the Central Excise Rules, 2002 with option to be redeemed on redemption fine in lieu of confiscation of Rs. 1,28,500/ - and Rs. 50,000/ - respectively, confiscation of packing material (6846.38 Kgs. of lamination and 200 containers) under Rule 25 ibid with option to be redeemed on redemption fine of Rs. 25,000/ -, imposing penalty of Rs. 2,00,000/ - and Rs. 5,000/ - on the Respondent company under Rule 25 & 27 ibid and penalty of Rs. 25,000/ - and Rs. 15,000/ - on Shri Rajesh Agarwal and Shri Rajesh Dixit (authorized signatory of the Appellants company) under Rule 26 ibid.

(2.) HEARD both the sides.