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2018 (6) TMI 318 - AT - Central ExciseClandestine removal - non-accountal of goods in the registers - 8550 linear meters of ‘gray fabric’ and 20367 linear meters of ‘semi-finished fabric’ - Confiscation orders - redemption fine - penalties - whether goods that admittedly, are not finished products were required to be recorded in the registers that are statutorily prescribed? - Held that:- There is no allegation that the goods had been clandestinely removed - The instructions of the Central Board of Excise & Customs are intended to ensure that the accounts should be of sufficient scope as to monitor, to deter and to enforce recovery in the event of any illicit clearance. While the goods and semi-finished products of the appellant may not have been so recorded, in the absence of any allegation that such non-accountal was with intent to remove goods clandestinely, there is no scope for confiscation and imposition of penalty under rule 25 of Central Excise Rules, 2002. Confiscation, redemption fine as well as penalty set aside - appeal allowed - decided in favor of appellant.
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