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2019 (7) TMI 1013 - AT - Central ExciseProcess amounting to manufacture - printing of glass bottles - provisional release of detained goods - HELD THAT:- On provisional release the goods were placed at the disposal of the appellant and as per the submissions during hearing appellant has cleared the said goods on payment of duty whenever the occasion for clearance arose. Therefore, it is not established that the goods which were confiscated were cleared without payment of duty and therefore, there was no occasion to demand central excise duty on the same. There was no occasion for invocation of provisions of Section 11AC of Central Excise Act, 1944 in respect of the confiscated goods - the order of confiscation under Rule 25 of Central Excise Rules, 2002 is not as per the provision of law in the present case - Whereas the confiscation is not as per the provision of law, the charge of abatement for clandestine removal does not survive. Appeal allowed - decided in favor of appellant.
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