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2019 (4) TMI 886 - AT - Central ExciseClandestine manufacture - drawing of copper wire from copper wire rods - Confiscation - Held that:- The admitted fact is that the goods loaded in the two trucks were duty paid. Further, from the facts on record, it is evident that one of the trucks as waiting outside the factory and the other truck had gone inside the factory gate and duty paid goods found loaded at M/s Hindalco Industries, were still lying in the truck. Further, the cogent explanation given as to job work, was not found untrue. The goods are not liable for confiscation under Rule 25 of the Central Excise Rules, 2002 - penalty also set aside - appeal allowed - decided in favor of appellant.
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