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2016 (9) TMI 421 - AT - Central ExciseDemand and confiscation - excisable goods seized in the factory premises and in the depot and godown premises of various traders - found in excess of the stock recorded in their daily stock account - Appellant contended that inasmuch as the order in the main case of evasion against the appellant has been set-aside by the Tribunal, the present proceedings should also be set-aside inasmuch as it has been held in the other proceedings that the allegation of clandestine manufacture and removal of goods is not sustainable. Held that:- the fact that this Tribunal has set-aside the order of confirming the demand on the allegation of clandestine removal, it would not be proper to consider this unaccounted stock as intended to be removed without payment of duty. Hence, we set-aside the confiscation of the seized goods valued at ₹ 35,730/-. Packing material and perfumery items totally valued at ₹ 10,41,892/- has been seized from the resident of Sh. Varun Gupta, Partner of the appellant, for the reason that these goods have not been accounted in the statutory records. Various quantity of gutka have also been seized from the godown of dealers/ traders under the belief that these goods have been cleared clandestinely without payment of duty from the factory of the appellant. Inasmuch as the entire proceedings initiated by the Revenue separately to establish clandestine clearance and demand of duty stands set aside by this Tribunal, we are inclined to take the view that seizure of these goods is not sustainable and hence the same is set-aside. Consequently, the proceedings for imposition of personal penalty on the concerned persons of the various traders also is liable to be set aside. - Decided in favour of appellant
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