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2015 (5) TMI 333 - AT - Central ExciseConfiscation of goods - Imposition of redemption fine - Clearance of goods without payment of duty - Misdeclaration of goods - Held that:- Statement of truck driver is crucial who has stated that they were carrying out the goods from Sambhal and going to Rampur. This statement has not been verified / controverted by the Revenue with any evidence. Moreover, the Form 21 of UP state sales tax also supports the case of appellants that they have procured the goods from farmers. In these circumstance's Revenue has made the case only on the basis of test report of Shriram Institute to say that as goods are having 26% of Mentha Oil therefore are not Mentha Oil but of DMO. In fact, DMO carries more than accumulated solo impurities which fact is ignored,. Moreover the statement of truck driver and Form 21 supports the case of the appellant, as no statement of farmers has been recorded i.e. also support the case of the appellant. In these circumstances, goods are not required to be seized at all. Therefore, as the goods are not required to be seized, goods are not liable for confiscation consequently redemption fine is set aside as redemption fine is not imposable and penalty on Shri Surrender Kumar Gupta is not imposable. In these circumstances, impugned order is set aside. - Decided in favour of assessee.
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