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2018 (5) TMI 13 - AT - Central ExciseClandestine removal - case of assessee is that the manufacture of the said goods have been recorded in the Daily Stock Account (DSA) and transfer of same at M/s Goldcoin Plyplast, is due to shortage of space - Confiscation - penalty - Held that: - It is not in dispute that the appellant vide their letter dt 21.1.2014 has informed the jurisdictional Range of Superintendent, Central Excise, about their intention to store the said 1365 boxes of food containers at the premises of their sister concern at M/s Goldcoin Polyplast. There was no response to the said intimation letter by the Dept. denying the permission/storage of the said finished goods in the premises of M/s Goldscoin Polyplast. Confiscation and penalty not warranted - appeal allowed - decided in favor of appellant.
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