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2009 (8) TMI 1063 - AT - Central ExcisePenalty - Clandestine removal - scope of SCN - Section 11A(2B) - whether the respondent is liable to be visited with penalty under Section 11AC for the clandestine removal of the finished goods? - Held that: - reliance placed in the case of Union of India Versus M/s Rajasthan Spinning & Weaving Mills AND Commissioner of Customs and Central Excise Versus M/s. Lanco Industries Ltd. [2009 (5) TMI 15 - SUPREME COURT OF INDIA], where it was held that the penalty provisions of Section 11AC would come into play only after an order is passed u/s 11A(2). An order u/s 11A(2) can be passed by an authority only after he has issued a SCN u/s 11A(1) of the CEA, 1944. The non-imposition of penalty by the adjudicating authority under Provisions of Section 11AC and as upheld by the learned Commissioner (Appeals) is correct and legal though the reasoning may be different - appeal rejected - decided against Revenue.
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