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    <title>2008 (7) TMI 430 - HIGH COURT OF GUJARAT AT AHMEDABAD</title>
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    <description>Concurrent findings that clandestine removal and intent to evade duty were not established did not give rise to a substantial question of law. The appellate authorities accepted the explanation for non-entry in the RG-1 register, found no proof that the goods had reached a marketable stage or been removed with mala fides, and upheld the setting aside of confiscation, redemption fine, and penalty under the Central Excise Rules. In the absence of any legal issue warranting interference with those factual findings, the appeal was held not maintainable on the points raised.</description>
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      <link>https://www.taxtmi.com/caselaws?id=48395</link>
      <description>Concurrent findings that clandestine removal and intent to evade duty were not established did not give rise to a substantial question of law. The appellate authorities accepted the explanation for non-entry in the RG-1 register, found no proof that the goods had reached a marketable stage or been removed with mala fides, and upheld the setting aside of confiscation, redemption fine, and penalty under the Central Excise Rules. In the absence of any legal issue warranting interference with those factual findings, the appeal was held not maintainable on the points raised.</description>
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