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2019 (12) TMI 11 - AT - Central ExciseClandestine removal - confiscation - redemption fine - manufacture of goods in the brand name which was not registered - HELD THAT:- In the instant matter the appellant is neither challenging the Central Excise duty nor interest or penalty, rather the same have been accepted and deposited by the Appellant immediately after the passing of the Order-in-Original by the Adjudicating Authority - Had the department accepted the request of the Appellant and granted the benefit of notification No.01/2011 dated March 01, 2011 as amended vide Notification No.16/ 2012 CE, dated 17.3.2012, which was later on appreciated and accepted by the Adjudicating Authority, then the matter would have been settled even without the issuance of show cause notice - The Appellant had shown the bonafide by depositing the amount of duty along with interest and penalty and did not contest the same. In view of the facts of the present case this is not a fit case for confiscation of the goods and this case cannot be equated with the case of attempt to clear the goods clandestinely - the redemption fine is liable to be set aside. Appeal allowed - decided in favor of appellant.
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