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2017 (2) TMI 94 - AT - Central ExciseConfiscation of goods with imposition of penalty - whether the goods can be confiscated without issuance of SCN? - Held that: - It is apparent that it is not open to Customs to confiscate any goods without issue of SCN - In the instant case, admittedly no SCN were issued. Under these circumstances, the confiscation of the goods cannot be upheld. Consequently, the penalty under Section 112 also cannot be upheld - appeal allowed - decided in favor of appellant.
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