2018 (6) TMI 780

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..... nt’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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..... not the Revenue case that they are indulging 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 th .....

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