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    <title>2018 (2) TMI 716 - CESTAT, ALLAHABAD</title>
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    <description>The Tribunal ruled in favor of the appellant in a case involving the seizure of goods exceeding the SSI exemption limit. Despite the goods being seized and a penalty imposed, the Tribunal found that since the finished goods were still within the factory premises and not cleared after obtaining Central Excise Registration, they were not liable for confiscation or penalty. The Order-in-Appeal was set aside, granting relief to the appellant based on the distinction between duty payment on clearance and the liability for confiscation.</description>
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      <link>https://www.taxtmi.com/caselaws?id=355295</link>
      <description>The Tribunal ruled in favor of the appellant in a case involving the seizure of goods exceeding the SSI exemption limit. Despite the goods being seized and a penalty imposed, the Tribunal found that since the finished goods were still within the factory premises and not cleared after obtaining Central Excise Registration, they were not liable for confiscation or penalty. The Order-in-Appeal was set aside, granting relief to the appellant based on the distinction between duty payment on clearance and the liability for confiscation.</description>
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      <pubDate>Thu, 28 Dec 2017 00:00:00 +0530</pubDate>
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