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2018 (6) TMI 780 - AT - Central ExciseSSI Exemption - Confiscation of the raw material, packaging material as also semi finished and finished goods found in the appellant’s factory - seizure on the ground that the same was not entered in the statutory record - penalty - Held that:- Admittedly the appellant are working under the small scale exemption limit and there is no evidence to reflect upon the fact that the appellants were not entering the goods with an any malafide intention - confiscation with redemption fine and penalty not justified - appeal allowed.
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