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2018 (2) TMI 716 - AT - Central ExciseConfiscation - goods still lying in the factory - penalty - Held that: - SCN proposed confiscation of final product which were still within the factory and such proposal through the said SCN was raised after the appellant had obtained registration under Central Excise Law - In the present case said finished goods were still lying in the factory. Therefore, they were not the goods on which duty was evaded and, therefore, they were not liable for confiscation and hence the penalty was not imposable on them - appeal allowed - decided in favor of appellant.
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