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2016 (11) TMI 157 - AT - Central ExciseRedemption fine - Penalty - Seizure of goods and cash - Held that: - the entire case of the Revenue is based upon the fact that 'Paris Special filter' branded cigarettes recovered from the appellants premises who is a trader of various products are non-duty paid Cigarettes, However, investigations made by the Revenue could not find out the manufacturer of Cigarettes in question - in the absence of identification of the manufacturer of the Cigarettes, the allegations of clearance of same without duty payment cannot be upheld thus leading to confiscation of the goods or to imposition of penalty - Appeal allowed.
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