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2019 (12) TMI 227 - AT - Central ExciseClandestine removal - manufacture and clearance of bags and soft luggage items - non-accounting of goods - confiscation - penalty - HELD THAT:- For the impugned goods, another show-cause notice was issued to the appellant which was finally decided by the Commissioner(Appeals) vide his order dt. 14/06/2019 wherein the Commissioner(Appeals) has held that the demand in respect of the goods seized on the premises of Outshiny Kodigehalli was not sustainable since there was no evidence to prove that the appellant were attempting to clear them without payment of duty - Further, there is no dispute about the fact that the goods in question i.e. 1000 numbers of bags were found lying in the assessee’s own premises and there is no evidence placed on record that the appellant had intended to clear the same without payment of duty from the premises of Outshiny Kodigehalli. Therefore unaccountal of the goods by the appellant at best is only a technical breach. The impugned order holding that the seized goods is liable to be confiscated is bad in law and unsustainable - the imposition of penalty on the appellants and Outshiny Kodigehalli (appellant No.2) are liable to be set aside - Appeal allowed - decided in favor of appellant.
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