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2010 (8) TMI 215 - AT - Central ExciseDemand – EOU - final products removed clandestinely - not being disputed and paid by the assessee - demand of duty on inputs used in finished goods cannot be sustained Penalty on the Director - statement recorded by the officers at the time of visit clearly reflect upon his knowledge and mala fide intention in clandestinely removal – penalty justified Redemption of fine - no goods were seized as the same were not available for confiscation - no redemption fine could have been imposed - appeals are disposed off
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