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    <title>2017 (9) TMI 1362 - CESTAT KOLKATA</title>
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    <description>Finished goods found in excess of the RG-I balance, together with the authorised signatory&#039;s admission and signed stock verification report, supported confiscation for breach of Central Excise Rules where the excess stock was not entered in the statutory register. The explanation offered did not dislodge the discrepancy. On the facts, confiscation was sustained, but the redemption fine and penalty were reduced because they were considered excessive in light of the overall circumstances and the quantum involved.</description>
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