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2017 (6) TMI 469 - AT - Central ExciseQuantum of redemption fine - 2025 kilogram of copper valued at ₹ 6,48,000/- carried in the tempo, without any valid transport document, and, therefore, was placed under seizure - Held that: - the impugned Order in Appeal has ignored the fact that on the day of the visit to the factory the shortage of raw material was recorded along with the excess of finished goods - When the goods are lying in the factory itself the Revenue has treated them as excess mainly on account of non recording of said goods in RG-1 register. Thus, the lapse on the part of the appellant is only of non-recording of goods in RG-I register and it is not the case of clandestine removal of goods. The revenue has not given any evidence where the goods went, how they were removed. Appeal allowed - decided in favor of appellant.
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