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2012 (9) TMI 878 - AT - Central ExciseConfiscation of goods - Imposition of redemption fine - Held that:- Revenue is silent about the respondent’s submission of the factory being closed for many days and the goods being in unpacked condition. Further, it is not the Revenue’s case that the respondent was required to pay any duty on the said goods. The assessee was admittedly a small scale unit availing the benefit of small scale exemption notification. In this scenario I am of the view that the change of excess goods cannot be pressed onto service for imposition of penalty. No infirmity can be found in the impugned order of Commissioner (Appeals) - Decided against Revenue.
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