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2016 (10) TMI 139 - AT - Central ExciseConfiscation of cash seized - seizure of unaccounted cash and various documents - Section 121 of the Customs Act, 1962 readwith Section 12 of the Central Excise Act - seized cash to be treated as sale proceeds of clandestinely removed excisable goods - Held that:- the seizure was made on the reasonable belief that this cash pertains to the sale proceeds of clandestinely removed goods. I also find that the Directors have admitted in their voluntarily statements that the seized cash was the sale proceeds of clandestinely cleared goods. It is seen that in addition to proceedings for confiscation of cash, detailed investigation into the alleged clandestine clearances by the appellant has been undertaken which has culminated into a separate proceeding resulting in demand of duty and imposition of penalty. I also find that this matter stands remanded to the original Adjudicating Authority for denovo decision in the light of the directions by this Tribunal in appellant's own case reported in [2015 (10) TMI 2351 - CESTAT NEW DELHI]. Clandestine clearance of cement - Demand and imposition of penalty - Held that:- it would be appropriate and necessary that the above and this appeal are considered and decided together. For this purpose, I consider it necessary to remand the present matter also to the original Adjudicating Authority who is directed to decide this matter alongwith the above matter. The learned original Adjudicating Authority is also being directed to give an opportunity to the appellant to represent his case. - Appeals allowed by way of remand
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