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2019 (8) TMI 1531 - CESTAT NEW DELHIClandestine removal - Confiscation of seized goods - copper rods - copper wires - allegation that the same were not entered in their records under Rule 25 of Central Excise Rules, 2002 - HELD THAT:- The relevant invoices, as mentioned in para 2.2 of the order-in-appeal, being four invoices nos. 3968 to 3971 all dated 11.02.2015, show that the buyer is M/s. Malhotra Cables Pvt. Ltd., New Delhi and the consignee is the appellant – Kopertek Metals Pvt. Ltd. - thus, the impugned order is vitiated by mistake of facts. Appeal allowed - decided in favor of appellant.
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