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2009 (7) TMI 1136 - AT - Central ExciseClandestine removal - invocation of section 11AC - Held that: - there is no contest to duty confirmation on the findings of clandestine removal by the assessee. As such, it stands established that the duty was not paid on account of suppression of facts, in which case the provisions of Section 11AC would get invoked - as per first proviso of said Section 11AC, if duty determined along with interest and 25% penalty is paid within 30 days, the balance amount of penalty is waived.
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