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2013 (6) TMI 505 - CESTAT AHMEDABADClandestine removal - issue of mis-classification and clearance of goods by availing wrong exemption is the matter involved in separate proceedings - manufacture of Garoil-A, B, C, D, E, F and L - Held that:- Even if the goods were wrongly classified, if they have been accounted for in RG-1 register, whether they can be seized on the presumption that they would also be cleared without payment of duty, may not be correct. Further, sample of goods was sent for testing and whether the dispute in technical in nature or there was a deliberate intention to evade duty, has to be considered. Under these circumstances and in view of the submission that the goods have been used for manufacture of other goods which were cleared on payment of duty, they have been entered in to RG-1 register in the first place, pre deposit waived - full stay granted.
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