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2004 (11) TMI 376 - AT - Central ExciseExtract: .......d. - 2001 (133) E.L.T. 217 (Tri. - Del.) that - ldquo The non-accountal of goods in RG 1 Register does not, ipso facto, indicate intention on the part of the assessee to evade payment of duty. rdquo Hence the seized goods are not liable to confiscation. 7. emsp In view of the above findings, we set aside the Order-in-Original and allow the appeals.
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