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2010 (9) TMI 343 - AT - Central ExcisePenalty – goods were disposed of as non cenvatable products and their assertion that such disposal was accompanied by non-cenvatable invoices - record nowhere discloses that the evidence collected by the department that the goods disposed of as cenvatale products - Merely because failure on the part of the respondents to record the fact of removal in the RG-23-D register, the imposition of penalty of Rs. 50,000/- against the firm and Rs. 10,000/- on the authorized signatory imposed - failure on the part of the department to collect the evidence to counter the stand taken by the respondents which itself justifies the impugned order quashing imposition of penalty and calls for no interference – Appeal dismissed
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