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2018 (8) TMI 87 - CESTAT ALLAHABADValidity of SCN - confiscation of raw material - Held that:- The said show cause notice was issued without proper appreciation of the facts and application of provisions of law. Further the computation of differential duty to be demanded was also not on the basis of settled law. Further raw materials were also proposed to be confiscated. The raw materials cannot be confiscated under the provisions of Central Excise law. Appeal allowed - decided in favor of appellant.
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