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2015 (3) TMI 1145 - AT - Central ExciseClandestine removal of the goods - raw material found in their factory and the finished goods lying in their factory unaccounted - non-maintenance of the statutory records - confiscation of goods - Held that:- After going through the show cause Notice and the impugned order the allegation against the appellant is that the goods lying in their factory are unaccounted and not entered in the statutory records since 21-7-2007 and till the date of visit that is 3-8-2010. On the basis of these, intent was drawn that these were lying in the factory for clandestine removal of the goods. No corroborative evidence has been produced by the Revenue to establish the intent of the appellant to remove the goods clandestinely. Therefore, following the decisions of Steel Complex Ltd., Mutual Mecaplast Ltd. [2005 (10) TMI 160 - CESTAT, BANGALORE ] and Pharma Indiana Laboratory (2008 (7) TMI 430 - HIGH COURT OF GUJARAT AT AHMEDABAD ) hold that in this case provisions of Rule 25 of Central Excise Rules, 2002 have not been complied with. Therefore, goods are not liable for confiscation. Consequently, redemption fine and penalty is not imposable on the appellant and penalty on Shri Harish Kumar Sharma is not imposable under Rule 26 of the Central Excise Rules, 2002. - Decided in favour of assessee
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