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2017 (12) TMI 495 - AT - Central ExcisePenalty u/r 25 of CER - Rule 4(4) of Central Excise Rules, 2002 - clandestine removal - Held that: - when the finished goods of defective biris or sub-standard biris which were stored in adjoining premises outside the factory premises were duly accounted for in the RG1 register, and no evidence of clandestine removal being there, have held that only a case of venial breach of the provisions of Rule 4(4) of CER, 2002 is made out - except this venial breach of Rule 4(4), there is no other breach of the provisions of the Act and the Rules nor any case of clandestine removal is made out against the appellant - penalty not justified - appeal allowed - decided in favor of appellant.
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