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2018 (5) TMI 1502 - AT - Central ExciseClandestine removal - excess stock of MS Sheets, Scrap and MS Pipes - confiscation - Held that: - Even though the appellant has vehemently argued that the said stock was due to non-writing of the RG-I register for two days however, the same theory seems to be non-workable in the face of other evidences - The department visited their buyer's premises, namely, Super Traders and found approximately 8.953 MT of MS Pipes cleared from the appellant's premises without payment of duty - confiscation upheld - quantum of redemption fine reduced - appeal allowed in part.
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