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2015 (12) TMI 1139 - AT - Central ExciseConfiscation the excess found seized Marble Slabs - Anti evasion duty - Non accounting of goods - Held that:- Appellant authority has relied upon and identical decision of the Tribunal passed in the case of Eurasia Marbles Pvt. Ltd., Udaipur v. CCE, Jaipur-I [2011 (2) TMI 581 - CESTAT, NEW DELHI]. In the said decision, an identical issue was the subject matter of the Tribunal decision and the verdict was passed in favour of the assessee. Apart from the above, the appellant authority has also found that that the seizure was effected under Rules 24, which relates to the seizure of the goods on which duty has not been paid. Inasmuch as the seized goods were still within the factory premises, there was no requirement of duty payment. As such, seizure under Rule 24 and the consequent confiscation was not call for - there was no evidence to show that the goods were not entered in the records with a mala fide motive of clandestine removal. Similarly, invocation of provision of Section 117 of the Customs Act for imposition of penalty stand rightly held to be not applicable by the appellant authority - Decided against Revenue.
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