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TMI Blog2018 (2) TMI 1299X X X X Extracts X X X X X X X X Extracts X X X X ..... e same were kept to be cleared clandestinely and confiscation of the excess stock attributing clearance without payment of duty - appeal allowed - decided in favor of appellant. - E/10349-10350/2017-SM - A/13852-13853/2017 - Dated:- 13-12-2017 - Dr. D.M. Misra, Member (Judicial) For Appellant: Mr. H. Ganguly (Advocate) For Respondent: Mr. S.K. Shukla (A.R.) ORDER Per: D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grieved by the said order they filed appeals before the Ld. Commissioner (Appeals) who in turn rejected their appeal. Hence, the present appeals. 2. Ld. Advocate Sh. Ganguly for the appellant submits that the excess goods was lying in the factory premises not entered in Rg-1 Register as the same has not passed the quality test. It is his contention that in the reply to the SCN they have categor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for confiscation. 4. Heard both the sides and perused the records. 5. Undisputedly, there was excess stock of 575 Kgs of CMIC Acid found in the premises of the appellant during the course of visit of the officers. Explaining the said excess stock, the Ld. Advocate for the appellant submitted that as the said goods did not pass the quality control test hence, even though it was packed in gun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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