2018 (6) TMI 780

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..... er 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. - Ex. Appeal Nos. 50821 - 50822 of 2018-SM - A/52104-52105/2018-SM[BR] - Dated:- 31-5-2018 - Ms. Archana Wadhwa, Member (Judicial) Ms. Priyanka Goel .....

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..... in clandestine activity and goods were not entered in the record with a malafide intention to remove the same without payment of duty. In the absence of any evidence to that effect the excess found goods cannot be held as held in the case of CCE, Delhi-II vs. Ganpati Rolling Pvt. Ltd. Anr. -2016 (6) TMI 157 Delhi High Court. She also submits that there is no provision for seizure or confis .....

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