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2018 (2) TMI 1299 - AT - Central ExciseClandestine removal - excess stock of finished goods - non-accountal of finished goods - Held that: - Merely non-accountal of the finished goods in the RG-1 register pending chemical analysis or the analytical report is not up to the mark would not lead to an inference that the same were kept to be cleared clandestinely and confiscation of the excess stock attributing clearance without payment of duty - appeal allowed - decided in favor of appellant.
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