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2009 (4) TMI 722 - CESTAT, AHMEDABADExtract: .......hat case there is no admission of clandestine removal which is a serious charge in this case also. Accordingly, I find that the decision of the Commissioner (Appeals) to impose penalty under Section 11AC is not warranted under the circumstances and accordingly set aside the order of Commissioner (Appeals) and allow the appeal. (Pronounced in Court)
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