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2018 (2) TMI 913 - AT - Central ExciseConfiscation - penalty u/r 25 of CER - clandestine removal - Held that: - the production particulars of the excisable goods were not entered in the statutory records on 29.9.2010 for the reason that the stock particulars were verified by the department on the said date at 2.00 P.M. Further, it is not the case of the department that the appellant had the intention to remove the excess availability of goods in clandestine manner - the provisions of Rule 25 cannot be invoked for imposition of redemption fine and penalty against the appellant - appeal allowed - decided in favor of appellant.
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