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2016 (11) TMI 920 - AT - Central ExciseConfiscation of goods - imposition of redemption fine and penalty - Clandestine removal - non-accountal in their statutory records - Held that: - It is a evidence on records that on 1-10-2010, the search was conducted and seized goods were not accounted in the statutory records by the appellant. But the Revenue has not come with any positive evidence that the said goods are meant for clandestine clearance by the appellant. In that circumstances, goods cannot be confiscated. As these goods are meant for clearance to M/s. Giovani Fashions Ltd. and for export. Further, it is also an evidence on the records that at the end of M/s. Giovani Fashions Ltd. during search nothing incriminating was found. In that circumstances, without any corroborative evidence, it cannot be alleged that these goods are meant for clandestine clearance by the appellant. Therefore, I hold that goods are not liable for confiscation. Consequently, the redemption fine and penalty are not imposable on the appellant - appeal allowed.
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