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2019 (2) TMI 1859 - CESTAT ALLAHABADPrinciples of Natural Justice - Clandestine Removal - SSI Exemption - return of un-relied upon documents - demand based on assumptions and presumptions - Confiscation - penalty - HELD THAT:- The sole ground for the Revenue for seizure of the goods found lying in the appellants’ factory is that the said goods were meant for clandestine removal. However, apart from the fact that the same were not as yet entered in the records, there is no evidence produced by the Revenue to reflect upon the assessees’ mala-fide intention that the said goods were not entered with an intention to clear the same without payment of duty. The said stand of the Revenue is based upon only assumptions and presumptions. Further in the absence of any confirmation of demand of duty or directions to the appellant to clear the said goods on proper payment of duty, confiscation of the same or imposition of penalty was neither warranted nor justified. Appeal allowed - decided in favor of appellant.
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