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2019 (3) TMI 764 - AT - Central ExciseClandestine removal - SSI Exemption benefit - penalty - Held that:- The Appellate Authority has simplicitorily observed that there was an intention on the part of the assessee to remove the goods in question without payment of duty. He has neither referred to any evidence on record nor has established such an intention on the part of the assessee. He has also not denied that the appellants were working under the small scale exemption Notification - the confirmation of demand of duty or confiscation of the goods and imposition of penalties was neither justified nor warranted. The appellants are duty bound to enter such goods in their record to show their clearances on the basis of documents issued by them - appeal allowed - decided in favor of appellant.
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