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2019 (4) TMI 726 - CESTAT NEW DELHIClandestine removal - undervaluation - cum duty benefit denied - penalty u/r 26 of CER - Held that:- The appellant would have recovered excess amount than invoiced amount to defraud state exchequer by less payment of Central Excise Duty. It appears unacceptable that the cases of sale at Jodhpur and same sale at Ahmedabad, where the Department has recovered the evidences there was under invoicing but for other no under invoicing would have been resorted to. It is evident from the statement recorded by the various persons, it is very evident that the Appellant No. 2 and 3 have planned and execute the undervaluation of excisable goods for the purpose of evading applicable Central Excise duties. The adjudicating Authority has, therefore, rightly imposed penalties on them under Rule 26 of Central Excise Rules - no illegality has been committed by the adjudicating authority on this score. Appeal dismissed - decided against appellant.
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