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2014 (4) TMI 295 - AT - Central ExciseClandestine removal - non accounting of manufactured goods in stock register - Confiscation of goods - Imposition of redemption fine - it is the case of the assessee that goods in question are already duty paid as procured from another party - Held that:- exactly same quantity was received by the appellant from M/s Anant Syntex Ltd - the entire movement of the MMF fabrics from M/s Anant Syntex Ltd to the hands of the appellant have been properly recorded and all the documentary evidences were available. Revenue did not agree with the contentions that the said goods were duty paid on the ground that having paid the duty, the goods could not remain in the factory premises. In my considered view, this seems to be very irrational and illogical way of coming to conclusion that the goods are liable for confiscation. The findings of the lower authorities as to the appellant has not cancelled and re-entered the said stock with proper intimation to the Department, cannot be the reason to hold that the goods were liable for confiscation as the confiscation of the goods can be made only if they are non-duty paid or duty liability has not been discharged. - goods are not liable to for confiscation - order set aside - decided in favor of assessee.
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