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    <title>2016 (12) TMI 1381 - CESTAT AHMEDABAD</title>
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    <description>Diversion of excisable goods cleared under the prescribed removal procedure justified confiscation and penalty because the breach of Central Excise law was established even without proof of mens rea. The text also states that such measures must remain proportionate, so the redemption fine and penalty on the goods were reduced in the circumstances. Confiscation of plant and machinery was not sustained because no material showed habitual offending or any adequate basis for that extreme step, and that part of the order was set aside.</description>
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