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2009 (1) TMI 110 - HC - Central ExciseGoods were entered in their private records, but could not be entered in RG1 Register - respondent has tendered explanation as to why the necessary entries were not made in the statutory records - presumption cannot be drawn that excess stock was going to be removed clandestinely – since there is no any evidence on record to show clandestine removal, confiscation is not permissible – penalty imposed on Production Engineer was rightly deleted by tribunal
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