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2016 (11) TMI 862 - CESTAT AHMEDABADClandestine removal - one vehicles carrying SS patta patties weighing 4480 Kgs. which was removed against delivery challans, without payment of duty - Held that: - I find that the Commissioner (Appeals), after analysing the evidences on record came to the conclusion that the goods loaded on the vehicle and removed by the appellant on 23.09.2011, was without payment of duty, being seized, hence liable for confiscation. Also, on the basis of statements and other evidences, he arrived at the conclusion that the appellants, in the past also had cleared the goods clandestinely without payment of duty. But, since the said goods were neither seized nor available for confiscation, accordingly, set aside the confiscation of the said goods. I do not see any infirmity in the above findings of the ld. Commissioner (Appeals). Accordingly, the present appeal being devoid of merits is accordingly dismissed - Appeal dismissed.
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