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2014 (9) TMI 636 - CESTAT CHENNAIClandestine removal of goods - Seizure of Grey Cotton Fabrics during interception of vehicle from the transporter removed without valid duty paying documents and duty - Held that:- The very fact that the when the goods were intercepted from the transporter there is no valid duty paying documents and this proves beyond doubt that the goods were clandestinely removed without payment of duty. The appellant failed to justify the invoice No.59 dt. 24.2.2004 which relates to the goods intercepted by the officers. As clearly held by the lower authorities, when all the invoices clearly mentioned the date and time of removal, except few invoices including invoice No.59 dt. 24.2.2004 which did not indicate at the time of removal clearly shows malafide intention on the part of the appellant for using the same invoice for multiple clearance. Since Commissioner (Appeals) has already taken the shortage quantity noticed in the factory premises and the seized quantity together and re-determined duty demand only on balance quantity, confiscation and the revised duty demand of duty and imposition of redemption fine is justified and liable to be upheld. appellant is eligible for the reduced penalty of 25% as per Section 11AC of the Central Excise Act - Decided partly in favour of assessee.
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