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    <title>2008 (7) TMI 430 - HIGH COURT OF GUJARAT AT AHMEDABAD</title>
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    <description>The judgment upheld the decision of the Commissioner (Appeals) and the Tribunal regarding the confiscation of seized goods, imposition of fines, and penalties under Rule 173-Q (1) of Central Excise Rules, 1944. The court found no evidence of clandestine removal or intent to evade duty, supporting the legitimate reasons for non-entry of goods in the register. The appeal was dismissed as the Adjudicating Authority&#039;s findings were overturned due to lack of proof of wrongdoing.</description>
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