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2010 (10) TMI 517 - CESTAT, NEW DELHIConfiscation of goods - Penalty - The allegation against the appellant is that the production of 3 days was not entered in their statutory record and hence the goods are liable for confiscation - From the record, nothing is made out whether the appellant have intention to clear these goods without payment of Central Excise duty - The mere allegation is that the goods were not entered in their statutory record - As the appellant explained satisfactorily why the statutory record could not be produced during investigation, the goods cannot be held liable for confiscation - Accordingly, the confiscation of goods is set aside - With regard to penalty, there is no allegation against the appellants that they have played fraud, collusion, suppression of facts or mis-statement of facts with intention to evade duty - Hence no penalty is leviable on the appellant - Decided in favour of assessee.
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