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2018 (4) TMI 826 - AT - Central ExciseConfiscation of raw material u/r 25 of CER, 2002 - Non- accountal or improper accountal of raw material - Held that: - none of the 4 categories of offence mentioned in the said rule is applicable to the present case in respect of raw materials - The appellant is not the manufacturer or dealer or availed any benefit out of such material. The appellant was not liable to pay duty on the goods manufactured by using such raw material as they were enjoying SSI exemption. In such situation - application of Rule 25 for raw material is not justified - appeal allowed.
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