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2013 (8) TMI 791 - AT - Central ExciseConfiscation of the excess found goods - Commissioner set aside confiscation and reduced penalty - Held that:- Revenue has not advanced any evidence on record to show that such non-entry of the goods in the statutory records was with an malafide intention to clear the same without payment of duty. Further, it is clear from the statement of the Manager that majority of the sole pairs were of rejected quality - It is a case of mere non-entry in the RG-23 Part-I register - Following decision of Bhillai Conductors (P) Ltd. Vs. CCE, Raipur [2000 (1) TMI 105 - CEGAT, NEW DELHI] - Decided against Revenue.
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