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2008 (9) TMI 735 - AT - Central ExciseExtract: .......aware of removal of goods, the duty liability thereon was required to be monitored and show cause notice issued. In view of the above position, we feel that mandatory penalty under Section 11AC is not attracted and the appeal filed by Revenue is rejected. Cross-objections filed by the respondents are also disposed of. (Pronounced in the open Court)
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