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2018 (12) TMI 365 - CESTAT CHANDIGARHClandestine removal - Shortage and excess of finished goods - held that:- It is an admitted fact that due to marriage of son of the appellant, who was busy in the distribution of the wedding cards at the time of visit of the officers to the factory, when the factory was closed. A person who is busy in distribution of wedding cards of his son definitely cannot concentrate on his business during that impugned period. Therefore, the contention of the appellant is acceptable that due to marriage of his son, the appellant could not maintain proper records. It is a fact on record that the appellant is a regular exporter and exported the goods. In that circumstance, the benefit of doubt goes in favour of the appellant. Further, the goods found in excess in the factory of the appellant was due to business of the appellant in the marriage of his son in distribution of wedding cards during the impugned period, therefore, the goods are not liable for confiscation. In that circumstance, the redemption fine imposed is also set aside. Appeal allowed - decided in favor of appellant.
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