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2013 (1) TMI 639 - CESTAT, NEW DELHIClandestine removal – Confiscation of goods – Unaccounted goods - Non-entry of goods in RG-I register – Intention to evade duty - Appellant is engaged in the manufacture of catenary copper wire – 8 containers of wire were found on the road which is dead end of the road between the two premises of the appellants - whether the non-entry of copper catenary wire in RG-I register was with any mala fide intention Held that:- There is no other evidence to reflect upon the fact that non-entry in RG-I was with any intent to evade duty. The goods were kept outside the factory gate but has nowhere has agreed that the same were meant for clandestine removal. The said copper catenary wire was meant for supplies to railways and as such the clandestine removal of the same is a non-possibility. Therefore, the wire in question is not liable to confiscation for their non-entry in RG-I register. The goods were removed from the factory premises to near the factory gate. Though the same might be on account of constraint of space in the factory premises but fact remains that such removal is not permissible. Admittedly there was violation of provisions of law, though technical. For such violation, appellant is liable to penalty. The goods were kept outside the factory, premises without any intention to evade payment of duty and having already penalised the manufacturing unit for technical violation of rules. Penalty imposed upon him is set aside.
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