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2016 (12) TMI 1635 - AT - Central ExciseClandestine removal - shortages and excesses of stock and finished goods - The learned Commissioner (Appeals) held that in the facts and circumstances, confiscation of seized goods is not proper as the goods were still lying in the factory premises, and there is no evidence of clandestine removal - cross examination of witnesses - natural justice - confiscation - penalty. Held that: - the ld. Commissioner (Appeals) have rightly held that there has been failure on the part of the Additional Commissioner to comply with the directions given by the ld. Commissioner (Appeals) in the earlier gound of litigation. Also, Revenue have not been able to controvert that the witnesses were not the persons brought along with the search team. Under the provisions of the Criminal Procedure Code, such witnesses have to be persons of repute staying in the near vicinity or the locality where the search or seizure takes place. Such provisions have been admittedly not followed. The proceedings are vitiated and the adverse conclusions drawn by the Additional Commissioner have been rightly held to be unsustainable by the ld. Commissioner (Appeals) - appeal dismissed - decided against Revenue.
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