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2010 (5) TMI 414 - CESTAT, AHMEDABADSold the goods without payment of excise/customs duty and without invoice - shortage of waste yarn was detected - Proprietor of the unit admitted that – imposed penalty - Held that: - goods were not available for confiscation but if they were available, definitely they were liable to confiscation – Held that: - Assessee was aware or had reason to believe that goods are liable to confiscation - penalty under Section 11AC of Central Excise Act, 1944 has been imposed.
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