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2008 (10) TMI 139 - HC - Central ExciseSeizure without investigation – since seized goods (raw material) have been found entered in stock register and nothing to prove wrongful availment of credit; confiscation cannot be upheld mere for non-entry in computer - continuing detention of goods not justifiable – demand of security to release the goods not justified – power of conducting search, seizure or investigation has to be exercised reasonably by excise authorities - authorities are not expected to adopt unreasonable attitude
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