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2018 (5) TMI 866 - AT - Central ExciseClandestine removal - excesses of stock - Confiscation - penalty - Held that: - apart from the fact that goods were not found entered in the RG 1 register, there is virtually no evidence to indicate that the same were meant for clandestine removal - a part of the goods were found hot than room temperature. This indicate that the same were of recent production and were yet to be entered during the course of day - confiscation and penalty set aside - appeal allowed - decided in favor of appellant.
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