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2016 (12) TMI 1577 - CESTAT, MUMBAIScope of SCN - the Commissioner (Appeals) in the impugned order alleged clandestine removal whereas in the SCN no such allegation was raised - imposition of penalty u/s 11AC, as there was no suppression of facts - Held that: - at this stage, the appellant cannot raise any issue as regard the confirmation of demand and invoking the provision of Section 11AC - since the proposal of penalty u/s 11AC and imposition of penalty u/s 11AC was not disputed then the penalty u/s 11AC has to be equal to duty confirmed - appeal dismissed - decided against appellant.
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