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2016 (11) TMI 1100 - AT - Central ExciseDemand - clandestine removal of goods - confiscation - no case is made out against the Appellant M/s Shivani Detergent and consequently, the demand and penalty against them are not sustainable. I also find that the lower authorities have ordered confiscation of the goods valued at ₹ 1,23,000/-, which were found in excess and imposed redemption fine of ₹ 5,000/-. I find that no evidence is forthcoming from the records, which can show that there was any attempt made by the Appellant firm to clear the said goods clandestinely or that such excess goods were kept unaccounted, with a view to clear them clandestinely. Further, there is no acceptance by any person that the goods were kept unaccounted, with intention to clear the same without payment of duty. I, therefore, hold that the goods are not liable for confiscation. Since I have held that the demand of duty as well as the confiscation of goods are not sustainable, penalties against M/s Shivani Detergent, Director Shri Naresh Bagani and Shri Mahesh Karambelkar are also not sustainable. Appeal allowed - decided in favor of assessee.
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