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2017 (12) TMI 591 - AT - Central ExciseClandestine removal - cash recovered from the office of the appellant was seized on the ground that this cash is proceed of sale of clandestine removal of goods - Held that: - in entire case it was not established that who is manufacturer of the goods and whether the goods were cleared clandestinely by carrying out investigation with the manufacturer. Therefore there is no link between the manufacturer, manufactured goods, receipt thereof and sale of same goods by appellant. The confiscation of cash was ordered under Section 121 of Customs Act, 1962 which is applicable in case of central excise. It has to be established that goods were cleared clandestinely. Since no investigation was carried out on the part of any manufacturer, even name of any manufacturer was not indicated, in the entire investigation, it cannot be concluded that cash lying with the broker is against the sale of the goods which was clandestinely removed, therefore for holding that cash is towards proceed of clandestine removal of goods Appeal allowed - decided in favor of appellant.
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