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2016 (3) TMI 98 - AT - Central ExciseClandestine removal of goods - Held that:- Unaccounted goods found packed and ready for dispatch in factory premises does not by itself constitute sufficient evidence to show that the goods are meant for clandestine clearance. The same view has been taken by this Hon’ble Tribunal in the recent judgments in the cases of Karnawat International Pvt. Ltd., and Shubh Metals (2015 (12) TMI 1139 - CESTAT NEW DELHI ). Also see M.B. Laminators case [2013 (8) TMI 426 - CESTAT AHMEDABAD ] In view of the above analysis, it is held that there is no sufficient evidence in the present case to establish intention to remove goods in a clandestine manner and to evade duty. Hence, the OIO and the impugned OIA are set aside. Consequently, redemption fine and penalty are also set aside. - Decided in favour of assessee
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