2014 (12) TMI 1029

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..... - There is no test conducted by any expert so as to conclude as to whether the lime mixing has already done or not. As such only fact of excess goods, which are also disputed by the appellant to be not fully finished, read with the statement, cannot held to be confiscable, in the absence of any evidence to show that they were either in the process of being removed clandestinely or were meant for .....

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..... entative, in his statement dated 11-1-2010 admitted that the seized goods were manufactured and kept unaccounted for with intent to remove the same without payment of duty. 2. On the above basis, proceedings were initiated by way of show cause notice dated 7-7-2010 resulting in confiscation of the goods with an option to redemption fine. In addition, penalty of ₹ 28,368/- was imposed on t .....

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