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2016 (11) TMI 1474 - CESTAT KOLKATACENVAT credit on Additional duty of Customs - removal of imported goods to other unit - Held that: - The appellant had taken a plea of bonafide belief. But they have not produced any material evidence in support of their contention, therefore, the lower authorities rightly invoked Section 11AC of the Act. However, the Adjudicating Authority had not given any option to pay penalty of 25% of duty, as provided under Section 11AC of the Act. The appellant is entitled for an option to pay penalty of 25% of duty within the specified period - appeal allowed in part.
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