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2016 (3) TMI 1170 - CESTAT CHANDIGARHClandestine removal - CC Copper Rod - interest - penalty - Held that: - the appellant is not going to avail any benefit by clearing CC Copper Rod clandestinely. In fact, if the appellant entered the CC Copper Rods in statutory records and clearing by payment of duty, only in that circumstance, the appellant could availed double benefit of duty - the charge of the clandestine removal of goods is not sustainable - appeal allowed - decided in favor of appellant.
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