1997 (4) TMI 161

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...., JDR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. -  The above appeal arises out of the order passed by the Collector of Central Excise, Chandigarh. 2. The brief facts of the case are that on 9-6-1994, Anti-Evasion officers of Central Excise Collectorate visited the factory premises of the appellants who are engaged in the manufacture of cement clinkers f....

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.... the goods were awaiting testing to see whether they satisfy the commercial requirement. A show cause notice was issued levelling the charge of clandestine removal of clinkers without payment of duty, proposing confiscation and imposition of penalty. The Collector in the impugned order held that the goods were liable to confiscation, but since the goods had been released provisionally to the appel....

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.... of the Rules giving rise to penal liability. But in the absence of any finding that the goods were meant for clandestine removal and in the wake of the appellants offering a satisfactory explanation about the non-entry in the statutory records because the goods had not yet been tested for commercial production, I hold that the goods were not liable to confiscation and accordingly set aside the co....