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    <title>2014 (8) TMI 915 - CESTAT NEW DELHI</title>
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    <description>The appellant&#039;s appeal against the Order-in-Appeal resulted in the reduction of the redemption fine to 10% of the confiscated goods&#039; value. The penalty imposed under Rule 26 and Rule 25 of the Central Excise Rules, 2002 was also decreased, considering the excess stock of goods within the factory but lacking indications of clandestine removal readiness. The confiscation of goods due to non-accountal and excess stock was partially allowed, with penalties reduced based on the overall evaluation of the case and absence of clear intent for clandestine removal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=250965</link>
      <description>The appellant&#039;s appeal against the Order-in-Appeal resulted in the reduction of the redemption fine to 10% of the confiscated goods&#039; value. The penalty imposed under Rule 26 and Rule 25 of the Central Excise Rules, 2002 was also decreased, considering the excess stock of goods within the factory but lacking indications of clandestine removal readiness. The confiscation of goods due to non-accountal and excess stock was partially allowed, with penalties reduced based on the overall evaluation of the case and absence of clear intent for clandestine removal.</description>
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