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2015 (10) TMI 1936 - AT - Central ExciseDuty demand - Shortage of goods - Confiscation of goods - CENVAT Credit - Held that:- The provisions of Rule 15 of the Central Excise Rules, 2002 under which the excess found raw-materials have been seized are not applicable in as much as the same relate to the inputs on which credit has been wrongly availed. As such, I set aside the confiscation of excess found raw-materials and imposition of penalty on the said ground. But for confirmation of total duty of ₹ 2,39,973 as not contested - Appeal disposed of.
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