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2010 (6) TMI 413 - AT - Central ExcisePenalty – clandestine removal – shortage of final product - quantum of shortage was 7271.30 kg. due to mistake in recording the weight - burden of proving that the shortage is not due clandestine removal would be on the assessee - goods clandestinely removed by the appellants - penal provisions of Section 11AC would be attracted irrespective of the fact that the duty had been paid by the appellants prior to the issuance of SCN
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