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2016 (11) TMI 510 - AT - Central ExciseClandestine removal - confiscation of final product as well as raw material - goods not entered by the appellant in their RG-23 part 1 records - Held that: - by extending the benefit of doubt to the appellant, the confiscation of finished goods set aside. In as much as the goods were still within the factory premises and there was a doubt about the same having reached the RG-1 stage, confiscation of the same is bad in view of the law laid down by the Tribunal in the case of Kamal Plywood & Allied Industries Pvt. Ltd. vs. CCE Meerut [1995 (12) TMI 112 - CEGAT, NEW DELHI] as also in the case of Indra Metal Works Vs. CCE Pune 1999 [1998 (5) TMI 193 - CEGAT, MUMBAI] Confiscation of raw material - Held that: - there is no provision for confiscation of the unaccounted raw material. Demand - Held that: - the Revenue has not been able to produce any evidence on record to show that the said goods were actually manufactured in the appellant's factory and were cleared there from, without payment of duty of excise. The fact of non availability of any evidence read with the fact of the appellant's FIR and the resultant disclosure of the fact of presence of spurious manufacturers when taken into consideration will lead to the unsubstantiated allegation of the Revenue as regards clandestine clearances. As such by extending the benefit of doubt to the assessee, the confirmation of the demand in respect of the said goods and the imposition of penalty on both the appellants is set aside. In as much as the appellant have not claimed the goods seized from the railway station, their confiscation is upheld. Appeal allowed.
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