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2018 (4) TMI 1448 - CESTAT CHANDIGARHClandestine manufacture and removal - four trucks were carrying drinking water and irritated water under the brand name of Kingfisher and Kwality were seized, which were having no duty paying in documents - seizure of goods with vehicle - Held that: - there is no dispute on merits that appellant was engaged in activity of clandestine manufacturer of clearances on their goods. Therefore, the demand confirmed in the impugned order is confirmed. As the appellant has submitted that they might have paid duty involved in the matter, the same is required to be verified. As appellant was involved in the activity of clandestine manufacturing and clearances of goods, therefore, no immunity is granted with regard to the penalties - quantum of redemption fine reduced. Appeal allowed in part.
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