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2014 (12) TMI 1029 - AT - Central ExciseSeizure of goods - Non accounting of goods - Intention to remove goods without payment of duty - Held that:- Appellant, during adjudication, had taken stand that the goods were not fully manufactured inasmuch as the process of lime mixing was to be done - There is no test conducted by any expert so as to conclude as to whether the lime mixing has already done or not. As such only fact of excess goods, which are also disputed by the appellant to be not fully finished, read with the statement, cannot held to be confiscable, in the absence of any evidence to show that they were either in the process of being removed clandestinely or were meant for clandestine removal. Accordingly, I set aside the impugned order - Decided in favour of assessee.
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