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2013 (12) TMI 931 - CESTAT NEW DELHIExcess goods not clandestine removal – Clerical mistake - Held that:- There is clear finding by the Commissioner (Appeals) that excess found goods were not meant for clandestine removal and it was only a case of clerical mistake on the part of the appellants – Following CCE, Chandigarh vs. Sadashiv Ispat Ltd.[2010 (1) TMI 500 - PUNJAB & HARYANA HIGH COURT] - non accountal of the goods, which are not meant for clandestine removal would not attract penal provisions, inasmuch as mens rea for imposition of penalty is required – the confiscation of the goods or imposition of penalty is not justified –Decided in favour of Assessee.
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